Bal Raj Tuli, J.

1. This reference under Section 22 of the Punjab General Sales Tax Act, 1948 (hereinafter called the "Act"), has been made by the Sales Tax Tribunal, Haryana, by order dated 4th September, 1973. The assessment years in question are 1964-65 and 1965-66. During those years, the petitioner-company made sales of cement to the Punjab State Electricity Board of the value of Rs. 2,60,259.32 (1964-65) and Rs. 4,35,444.63 (1965-66) and claimed deductions under Section 5(2)(a)(iv) of the Act on the ground that cement was sold against the certificates issued by the Executive Engineers of the Punjab State Electricity Board to the effect that it was required for use in the generation and distribution of electrical energy. The Assessing Authority allowed the deductions while making assessment orders. The Deputy Excise and Taxation Commissioner (Appeals), Rohtak, exercising the powers of the Commissioner, started suo motu proceedings under Section 21 of the Act, and, after hearing the petitioner, disallowed the deductions to the tune of Rs. 1 lakh for the year 1964-65 and Rs. 2 lakhs for the year 1965-66 on the ground that a part of the cement was used for the constructio