JUDGMENT

MISRA, C.J. - The Member, Additional Sales Tax Tribunal, Orissa, has stated this case and referred the following two questions for opinion of the court under section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the "Act") :

"(1) Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal is justified in holding that there is practically no change when siali leaves are pinned together as siali khalli and there is no substantial change in the identity to attract liability as a distinct separate goods at the point of sale under the Orissa Sales Tax Act, 1947 ?

(2) Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal is justified to annual the tax levied in respect of siali khallis prepared out of siali leaves on which purchase tax has been paid ?"

2. The assessee is a registered dealer under the Act and dealt inter alia in siali leaves during the period ending 1966-67. He purchased siali leaves and paid tax on the purchased turnover. On a finding that the assessee had, after purchase of siali leaves, pinned them up and had sold them as siali khallis and thus had converted siali l