The judgment of the court was delivered by

GULATI, J. - This is a reference under section 11(1) of the U.P. Sales Tax Act read with section 9(3) of the Central Sales Tax Act submitted by the Additional Revising Authority, Sales Tax, Varanasi, for the opinion of this court on the following two questions of law :-

"(1) Whether the applicant-firm is entitled to obtain 'C' forms even when the firm has ceased to exist for their old purchases ?

(2) Whether this firm is authorised for the issuance of 'C' forms for supplying them to the various parties having its old registration number ?"

It appears that a partnership firm carried on business in kairana at Ballia. It was registered under the Central Sales Tax Act. On 6th December, 1967, one of its partners died and the firm was reconstituted by the remaining partners which continued the business in the firm name of M/s. Mahadeo Ram Ram Jatan Ram. At the time of the reconstitution of the firm the registration certificate in the name of the old firm as also the 'C' forms obtained in the name of the old firm which were lying unused were surrendered to the Sales Tax Officer. Later on, however, it was discovered that in respect of cer