The judgment of the Court was delivered by

S. D. SHAH, J. - On being moved by the applicant under section 69 of the Gujarat Sales Tax Act, 1969, 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 law in holding that in terms of the requirements of entry 53 of the Government notification issued under section 49 of the Gujarat Sales Tax Act, 1969, 'beaters' were not used as machinery, or raw materials or processing materials in the manufacture of sand and in confirming the levy of the purchase tax on that count under section 50 of the Gujarat Sales Tax Act, 1969 ?

2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that keeping in view the requirements of entry 53 of the Government notification issued under section 49 of the Gujarat Sales Tax Act, 1969, there was a breach of recitals of the declaration in form 'Z' when the sand manufactured at Pali factory was used as a further raw material in the manufacture of glass for sale at Vallabh Vidyanagar, and in confirming the levy of purchase tax o