R.S.Narula, J.

1. In pursuance of the orders of Dulat and Pandit. JJ. dated September 12, 1963, in General Sales Tax cases Nos. 8 to 10 of 1960, the Financial Commissioner Punjab, has referred the following question to this Court under Sub-section (3) of Section 22 of the Punjab General Sales Tax Act (46 of 1948), hereinafter called the Act, --

"Whether on the facts and circumstances of this case, the sale of timber was for use in the generation or distribution of electrical energy within the meaning of Section 5(2)(a)(iv) of the Act?"

The facts giving rise to the above-quoted question and the steps leading to this reference are not only brief but are also beyond dispute. Messrs. Spedding Dinga Singh and Company of Pathankot, hereinafter referred to as the assessee, supplied timber to the Punjab Public Works Department -- Electricity Branch -- for construction of Kotla Power House during the period 1953 to 1956. Before the assessing authority under the Act, the assessee claimed that for arriving at the "taxable turnover" in respect of the assessment of the general sales-tax for the years 1953-54. 1954-55 and 1955-56, it was entitled to deduct therefrom the amount of