The judgment of the court was delivered by

MEHTA, J. - The question which has been referred to us for our opinion is as under :

"Whether on the facts and in the circumstances of the case, the bhinda (lady's finger) seeds purchased by the opponent-mill are oil-seeds covered by entry 6, Part II, of Schedule B to the Bombay Sales Tax Act, 1959, or are covered by the residuary entry 22 of Schedule A to the said Act ?"

The question has been referred to us in the following circumstances :

The opponent herein is an oil mill manufacturing edible and non-edible oils and is registered under the Bombay Sales Tax Act, 1959. It was assessed for S.Y. 2020 corresponding to 18th October, 1963, to 4th November, 1964. During the said period it purchased bhinda seeds for Rs. 23,741 for purposes of manufacturing oil out of seeds. The Sales Tax Officer concerned held that the seeds purchased by the opponent-mill were oil-seeds and should be subjected to tax accordingly under entry 6, Part II, of Schedule B to the aforesaid Act. The opponent-mill, therefore, took the matter in appeal before the Assistant Commissioner of Sales Tax. The contention before the Commissioner was that the bhinda seeds