M.L. Joshi, ACJ.-This is a reference application under Section 15(3A) of the Rajasthan Sales Tax Act (hereinafter called the Act), praying for issuance of a direction to the Board of Revenue, Rajasthan, to state the case and refer the question of law arising out of its order dated 7th March, 1977, passed in Special Appeal No. 71 of 1974.

2. The facts, which are relevant for the disposal of this application, briefly stated, are that the petitioner, Commercial Taxes Officer, Special Circle II, Jaipur (hereinafter called the C.T.O.), assessed the non-petitioner firm for the assessment year 1964-65 by his assessment order dated 10th January, 1967, and imposed tax on the implied sale of containers of edible oil which was sold by the non-petitioner dealer to the various purchasers, who had purchased the edible oil from the non-petitioner firm, i.e., non-petitioner No. 1. The non-petitioner, being aggrieved by the assessment order dated 10th January, 1967, preferred an appeal before the Deputy Commissioner (Appeals-I), Jaipur, who, on 17th August, 1968, accepted the appeal and quashed the levy of sales tax holding that there was no implied sale of the containers. After the said o