( 1 ) THE Gujarat Sales Tax Tribunal has referred the following question of law arising out of its decision dated 31. 8. 1988, in revision application No. 41 of 1985 at the instance of assessee:"whether on the facts and in the circumstances of the case, the Tribunal has erred in confirming the order of levy of interest under the provisions of Section 47 (4a) of the Gujarat Sales Tax Act, 1969, relying upon the judgment of the Honble Supreme Court in M/s. Associated Cement Company v. Commercial Tax Officer (48 STC 466, more particularly, in view of the recent judgment of the Honble Supreme Court in M/s. J. K. Synthetics v. Commercial Tax Officer (1994) 94 STC 422"

( 2 ) THE facts that have given rise to this question are that the applicant M/s. Brooke Bond India Ltd. has been carrying on the business of tea and coffee. It holds registration certificate under Gujarat Sales Tax Act, 1969 and under the Central Sales Tax Act in respect of its business that is being carried on in the State of Gujarat where it has a factory at Jamnagar and further divisions at important centres in the State of Gujarat. The period of taxation in respect of which present controversy has arisen is