DWARKA PRASAD, J. - These two references have been made by the Board of Revenue for Rajasthan at Ajmer under section 15 of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"), at the instance of the assessee, the Rajasthan State Electricity Board, Jaipur (hereinafter referred to as "the Electricity Board"). The Rajasthan State Electricity Board is a corporation engaged in the generation and distribution of electrical energy in the State of Rajasthan, and is registered as a dealer under the Act and the Central Sales Tax Act, 1956 (hereinafter referred to as "the Central Act"). Registration certificates were granted by the Sales Tax Officer, B Circle, Jaipur, to the Electricity Board on the basis of which it was entitled to purchase goods against C forms. The Electricity Board imported certain goods against C forms in the State of Rajasthan on payment of concessional rate of tax under the Central Sales Tax Act. But the Sales tax Officer objected to the purchase of tyres and tubes of motor vehicles, battery cells, varnish and paints, soaps, raincoats and iron safes against C forms by the Electricity Board and held that the aforesaid goods were not used fo