B. K. MEHTA, P. D. DESAI, J.

( 1 ) THE Gujarat Sales Tax Tribunal (hereinafter referred to as the Tribunal) has referred the following question of law for the opinion of this Court under sec. 61 (1) of the Bombay Sales Tax Act 1969 (hereinafter referred to as the Act):"whether on the facts and in the circumstances of this case the Tribunal was right in law in holding that under rule 43 (1) (a) (i) of the Bombay Sales Tax Rules 1959 the opponent was entitled to claim set off of the whole amount of tax which the selling dealers had actually recovered from it and not merely the amount of tax which was legally recoverable by them on the relevant sales of scrap batteries ?"

( 2 ) ). After the hearing of the reference commenced but before it concluded Mr. A. J. Patel learned Assistant Government Pleader appearing on behalf of the applicant State stated to the Court that the applicant does not wish to prosecute the reference and that under the circumstances the question need not be answered. Ordinarily upon this statement being made the matter would have been treated as having concluded and all that we would have been required to do was to record that since the applicant declares that it do

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