The judgment of the Court was delivered by

S. D. SHAH, J. - On application made under section 69 of the Gujarat Sales Tax Act, 1969, hereinafter referred to as "the said Act", the Gujarat Sales Tax Tribunal has referred the following questions of law for our decision :

"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the exercise of revisional jurisdiction by the Assistant commissioner of Sales Tax to levy purchase tax under section 16(1) of the Gujarat Sales Tax Act, 1969, was legal and valid ?

(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Assistant Commissioner of Sales Tax had correctly levied purchase tax under section 16(1)(a) of the Gujarat Sales Tax Act, 1969, on 30 per cent of the purchases of hexine oil made by the applicant-company against certificates in form 19 from dealers inside the State of Gujarat on the presumption that the hexine oil so purchased was not used in the manufacture of goods for sale ?

(3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the imposition of penalty under section 45(