MEHTA, J. - The short question which has been referred by the Tribunal this reference is :

"Whether on the facts and in the circumstances of the case, the opponent-firm is entitled to claim exemption under sub-section (2) of section 6 of the Central Sales Tax Act, 1956, in respect of sales amounting to Rs. 9,100 effected by the said firm by transfer of documents of title during their movement from one State to another to the registered dealers of Saurashtra without production of declaration in Form C from their purchasers ?"

The short facts which have given rise to this reference are as under :

The opponent-firm is holding a registration certificate, It purchased timber in the course of inter-State trade or commerce and furnished to its vendor a declaration in Form C declaring that the goods purchased by it were covered by its certificate of registration and were of a class or classes specified in the certificate of registration as being intended for resale or for use by it in the manufacture or processing of goods for sale. The vendor of the opponent-firm had in its turn furnished certificate in Form E-I. These certificates were produced by the opponent-firm before the Sa