The judgment of the Court was delivered by

DESAI, J. - In this reference made under section 69 of the Gujarat Sales Tax Act, 1969 (hereinafter referred to as "the Act") by the Gujarat Sales Tax Tribunal (hereinafter referred to as "the Tribunal") at the instance of the assessee, the following question has been referred to this Court for its opinion :

"Whether, on the facts and in the circumstances of the case, a product known as anand pashu ahar sold by the applicant would be covered by entry 11 of Schedule II-Part B to the Gujarat Sales Tax Act, 1969, as held by the Tribunal or it would be covered by entry 21 of Schedule I to the Gujarat Sales Tax Act, 1969, read with entry 25 of the Government notification issued under section 49 of the Gujarat Sales Tax Act, 1969, as contended by the applicant ?"

The assessee is a co-operative society carrying on business of ginning and pressing cotton and producing cotton-seed oil as also a product known as anand pashu ahar (hereinafter referred to as "the ahar" for the sake of convenience). The ahar is produced out of cotton-seed oilcakes. The assessee made an application under section 62 for the determination of the question whether