DWARKA PRASAD, J. - This application for making a reference has been filed by the Assistant Commercial Taxes Officer, Ward II, Circle D, Jaipur, under section 15(3A) of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") and arises in the following circumstances :

M/s. Ramesh Leather Stores, Jaipur (hereinafter referred to as "the assessee"), is a registered dealer and the applicant, Assistant Commercial Taxes Officer, Ward II, Circle D, Jaipur, is the assessing authority in respect of the assessee. While making the assessment of the turnover of the assessee for the assessment year 1971-72, pertaining to the period from 1st April, 1971, to 15th February, 1972, the assessing authority levied tax on the turnover of leather board sheets worth Rs. 61,633.79 at the rate of 10 per cent. In making the aforesaid order, the view of the assessing authority was that the goods in which the assessee was dealing, namely, leather board sheets, fell under entry 36 pertaining to all kinds of leather goods except footwear - vide Notification No. F.5(16)FD(CT)/69-II, Jaipur, dated 8th March, 1969. The assessee filed an appeal against the decision of the assessing authori