JUDGMENT

R. N. MISRA, J. - This is a reference made under section 24(1) of the Orissa Sales Tax Act, 1947 (hereinafter referred to as the Act), by the Additional Sales Tax Tribunal, Orissa, at the instance of the State of the following questions for determination of this court :

"(1) Whether stencil paper is paper as specified in serial No. 7-A of the schedule as notified by the State Government from time to time in exercise of the powers conferred by the first proviso to sub-section (1) of section 5 of the Orissa Sales Tax Act, 1947 ?

(2) Whether, on the facts and in the circumstances of the case, the learned Member, Additional Sales Tax Tribunal, Orissa, is justified in holding that the stencil paper should be taxed at 5 per cent under the Orissa Sales Tax Act, 1947 ?"

The assessee deals in duplicating machines, duplicating paper and stencil paper, etc. The dispute is as to whether stencil paper is paper as provided under serial No. 7-A of the appropriate Government notification. Serial No. 7-A reads as follows :

"Paper including all kinds of pasteboard, millboard, straw-board, cardboard, blotting-papers, newsprint, cartridge paper, packing paper, paper registers, note-books, exe