JUDGMENT

R. N. MISRA, J. - This is a reference made at the instance of the State of Orissa by the Member, Sales Tax Tribunal, Orissa under section 24(1) of the Orissa Sales Tax Act of 1947, referring two questions for opinion of the court, namely :-

"(1) Whether, in the facts and circumstances of the case, cable drums can be treated as packing materials for aluminium cables and the Member, Sales Tax Tribunal, was justified to allow the benefit of concessional rate of tax in respect of sale of goods to M/s. Aluminium Industries Limited ?

(2) Whether, in the facts and circumstances of the case, packing material will come within the sweep of column 2-A of certificate of registration under section 9/9-A and 9-C of the Orissa Sales Tax Act granted to M/s. Aluminium Industries Limited ?"

2. The assessee carries on the business of purchase and sale of timber and firewood as also manufacture and sale of cable drums. In the course of its business, during the year 1971-72, the assessee had sold cable drums to M/s. Aluminium Industries Limited and M/s. Hira Cable Works. Both these purchasing dealers are registered under the Orissa Sales Tax Act and are entitled to purchase packing material at