S.K. Mal Lodha, J.-This is an application under Section 15(3A) of the Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954) (for short “the Act” herein), for requiring the Board of Revenue to state the case and refer the following questions of law arising out of its order dated 9th February, 1981, passed in Special Appeal No. 4/78/RST/Pali.

1. Whether, under the facts and in the circumstances of the case, deductions under Section 2(s) can be allowed without producing S.T. 17 forms physically on original or duplicate as envisaged under Sub-rule (7) of Rule 25C?

2. Whether, under the facts and circumstances of the case, secondary evidence as produced by the dealer can be taken into consideration if the original and duplicate S.T. 17 forms are lost?

2. Thedealer-assessee, M/s. Lalchand Kapoorchand of Sumerpur, District Pali, non-petitioner, sold cotton seeds, which were taxable at the last point at a price of Rs. 8,056 to another registered dealer without charging sales tax from him. The accounting period is 22nd October, 1968, to 9th November, 1969. During the assessment proceedings, the dealer-assessee claimed that sale price of cotton seeds should not be included in the taxab