The revising authority has referred the following two questions for opinion of this Court :

" (1) Whether, under the facts and circumstances of the case, sain and asna wood is timber within the meaning of the word timber as mentioned in the notification dated 31st July, 1967 ?

(2) Whether, under the facts and circumstances of the case, the names of trees mentioned in the notification dated 31st July, 1967, are merely illustrative or exhaustive ?"

The assessee is a dealer in timber, timber products, instruments, etc. It account books were rejected and an estimate of the turnover was made. The rejection of accounts and the best judgment assessment has been maintained by the Judges (Revisions) with certain modifications. The dispute in the present case is as to whether the wood of sain and asna trees was timber within the meaning of Notification No. ST-4125/x - 950 (12)-1967. The notification has been issued under section 3-A of the Act. The relevant part of it is in the following terms :

" The turnover in respect of timber, that is to say, the wood of sheesham, teak, sal, sakhu, haldu, tun, mango, jamun, nim, goolar, seeras, deodar, chir (pine) and mahua trees (whet