The judgment of the Court was delivered by

S. D. DAVE, J. - The Gujarat Sales Tax Tribunal has referred the undermentioned questions to this Court for the opinion and reply while exercising the jurisdiction under section 69 of the Gujarat Sales Tax Act, 1969.

1. Whether, in the facts and circumstances of the case, the Tribunal was justified in holding that the sales of "Dandwala Keshkalpa" made by the applicant in terms of its sale bill No. 135, dated June 11, 1981, is covered under entry 7 of Schedule III appended to the Gujarat Sales Tax Act, 1969, and not under entry 26(1) of Schedule II, Part A appended thereto ?

2. If the answer to the above question is in the affirmative, that is against the applicant, whether in the facts and circumstances of the case, the Tribunal was justified in not exercising its discretion in giving prospective effect to the order of the Deputy Commissioner of Sales Tax, i.e., from the date of communication thereof to the applicant ?

The assessee is manufacturing a product in the trade name of "Dandwala Keshkalpa" since 1978 and according to the assessee the said product is an ayurvedic medicine. The applicant-assessee had effected a sale of th