( 1 ) COMMISSIONER of Sales Tax has made this Reference under Sec. 69 of the Gujarat sales Tax Act, 1969 (hereafter to be referred to as "the Act")and has referred the following question of law; before this Court for its determination. Whether on the facts and in the circumstances of the case, the Gujarat Sales tax Tribunal was justified in law in allowing the second appeal and setting aside the order of the Assistant Commissioner of Sales Tax adopting the proportionate ratio method in respect of the consignment transfer of goods purchased from unregistered dealers?"

( 2 ) WE have heard Mr. Siraj Gori, learned AGP for the State. Brief and relevant facts leading to the present Reference are as under on which he has invited our attention to the case. "the present opponent, M/s. Choksi Nagardas Chakubhai and Sons is a partnership firm, registered under the provisions of the Indian Partnership Act as well as the Gujarat Sales Tax Act, 1969. The opponent deals in gold and silver. The opponent makes purchases locally from registered dealers as also from unregistered dealers, of old ornaments of gold and silver. The opponent also purchases silver bullion. The opponent have