JUDGMENT

R. N. MISRA, J. - On applications by the State of Orissa made under section 24(2)(b) of the Orissa Sales Tax Act of 1947, this court directed the Tribunal to state a case and refer the following two questions for opinion of the court :

"(1) Whether, on the facts and in the circumstances of the case, the Sales Tax Tribunal is correct in annulling the assessments by holding that thermometers, lactometers, syringes, eye-wash glasses and measuring glasses do not come within the ambit of serial No. 38 of the schedule of taxable goods ? and

(2) Whether, the Tribunal is entitled to annual assessment in respect of sale of plastic rubbers and plastic pieces on the ground of hardship ?"

2. The assessee is a medical stores at Puri. The periods of assessment are 1966-67, 1967-68 and 1968-69. While examining the assessee's accounts the Sales Tax Officer found that in respect of the sale turnover of thermometers, lactometers, syringes, measuring glasses and eye-wash glasses as also droppers and certain other alleged plastic articles the assessee had collected and paid tax at 5 per cent. As the assessing officer was of the view that all the named articles except plastic materials came wi