The judgment of the Court was delivered by

A. P. RAVANI, J. - In this reference under section 69 of the Gujarat Sales Tax Act, 1969, three questions have been referred to this Court. One is at the instance of the dealer while other two questions are at the instance of the Revenue.

2. The dealer is manufacturing oil engines and spare parts and sells the same within the State of Gujarat and outside the State of Gujarat. The oil engines and spare parts when sold in the course of inter-State trade and commerce are packed in wooden boxes, price of which is roughly about Rs. 100 or more. In the course of the assessment proceedings for the samvat year 2033, the dealer contended that the wooden boxes were sold along with the taxable goods, that is, the engines and spare parts and there was implied sale of wooden boxes. Therefore it was submitted that the dealer was entitled to set-off under rule 42 of the Gujarat Sales Tax Rules, 1970. It was the case of the dealer that the wooden boxes were purchased on payment of tax. The price of the wooden boxes so purchased was Rs. 11,05,928. The Sales Tax Officer did not grant the set-off on the tax paid on the purchase of wooden boxes. The