MEHTA, J. - The Tribunal has referred the following question in this reference to this Court :

"Whether on the facts and in the circumstances of the case and on the construction of section 24 of the Bombay Sales Tax Act, 1959, read with Explanation to clause (28) of section 2 of the Bombay Sales Tax Act, 1959, and sections 3, 4 and 5 of the Central Sales Tax Act, 1956, the opponent can be said to have fulfilled the conditions for the grant of authorization under the Bombay Sales Tax Act, 1959?"

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

The opponent-assessee, namely M/s. Godrej Soap Private Ltd., has its principal place of business in Bombay. It has also a place of business in Ahmedabad, in the State of Gujarat. It holds Registration Certificate No. N. 10-K 1714, dated 16th June, 1960, as a registered dealer for its business in the State of Gujarat. The opponent had applied under section 24 of the Bombay Sales Tax Act, 1959, hereinafter referred to as "the Act", for the grant of authorization on the ground that the turnover of sales of goods exported by it during the year 1962-63 outside the territories of India from the State of Gujarat exceede