JUDGMENT

G. K. MISRA, C.J. - Six questions have been referred by the Additional Sales Tax Tribunal (hereinafter to be referred to as the Tribunal). They are :

"(1) Whether, on the facts and in the circumstances of the case, the reduction granted by the assessee to its buyers from the mill rate was part of the amount payable to the assessee as consideration for the sale of the paper and/or part of the sale price within the meaning of section 2(h) of the Central Sales Tax Act, 1956 ?

(2) Whether, on the facts and in the circumstances of the case, the Additional Sales Tax Tribunal was right in holding that the declaration in C forms required any correction ?

(3) Whether, on the facts and in the circumstances of the case, the freight in respect of paper sold by the assessee was part of the amount payable to the assessee as consideration for the sale of the paper and part of the sale price within the meaning of section 2(h) of the Central Sales Tax Act, 1956 ?

(4) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal was right in holding that the trade discount is one kind of cash discount ?

(5) Whether, on the facts and in the circumstanc