( 1 ) THE Gujarat Sales Tax Tribunal has referred, under Section 69 of the gujarat Sales Tax Act, 1969, the following questions for our decision :- (1) Whether, in the facts and circumstances of the case, it is established that the sales of Maleic Rasins made by the applicant were covered under Entry 61 of schedule-II Part A or Entry 13 of Schedule III to the Gujarat Sales Tax Act, 1969 ? (2) Whether, in the facts and circumstances of the case, the order of determination passed on May 29,1984 by the Deputy Commissioner of Sales tax (Appeals), Gujarat State, Ahmedabad, under section 52 of the Bombay sales Tax, 1959 in the case of Synthetic and Polymer Industries of Ahmedabad would be automatically binding on the Sales Tax Officers and Assistant commissioners of Sales Tax while assessing the other dealers including the applicant, even on the assumption that the said case was correctly decided ? (3) Whether, on the facts and in the circumstances of this case, the Tribunal was not justified or right law in appreciating the evidentiary value of all the documents produced and relied on by the applicant and in according its findings thereon ?

( 2 ) AT the time of hearing of