( 1 ) AT the instance of the State the following questions have been referred to us under sec. 69 (1) of the Gujarat Sales Tax Act 1969 (hereinafter referred to as the Gujarat Act) for our opinion: 1 Whether on the facts and circumstances of this case the Tribunal was right in law in holding that mixture of Sopari Variyali Dhana-Dal sweet flavoured powder etc. as affected by the opponent and sold under the popular name of the relevant Pan-Masala did not amount to manufacture within the meaning of that expression as defined in sec. 2 (16) of the Gujarat Sales Tax Act 1969 accordingly in allowing the opponent to deduct the sales thereof as resales of goods purchased from registered dealers in terms of clause (ii) of sec. 7 of the said Act?

( 2 ) WHETHER on the facts and circumstances of this case the Tribunal was right in law in holding that the opponents sales of Pan-masala containing the mixture of Sopari Chuno and tobacco were sales of a form of tobacco within the meaning of Item no. 4 of the first Schedule to the Central Excises and Salt Act 1944 and that therefore they were sales of tobacco within the meaning of Entry 43 of Schedule I to the Gujarat Sales Tax Act 1