JUDGMENT

NARASIMHAM, C.J. - The following question of law has been referred to this Court, by the Member, Sales Tax Tribunal, Orissa, under section 24(1) of the Orissa Sales Tax Act.

"Whether on the facts and circumstances of this case the proviso to section 5(2)(a)(ii) of the Orissa Sales Tax Act will not operate unless the purchasing dealer gives a declaration as contemplated under rule 27(2) of the Orissa Sales Tax Rules, 1947."

2. The facts which are unchallenged are these. Messrs Tullock & Co., of Barbil are a firm of registered dealers selling chromium ore in Orissa. Messrs S. Lal & Co., are also another firm of registered dealers in Orissa holding registration certificate No. 1335-BA. In their certificate it was specified that "minerals" were one of the goods which the said firm was entitled to buy in Orissa, free of sales tax, for the purpose of resale in Orissa (see Form III). It is admitted that in the certificate no maximum limit was mentioned for the purchase of minerals by this firm. For the period in question Messrs S. Lal & Co. purchased chromium ore from Messrs Tullock & Co., without paying any sales tax on it, in view of the exemption provided in section 5(2)(a)(ii