The judgment of the court was delivered by

PATHAK, J. - The assessee manufactures and sells glass beads. For the assessment year 1957-58 two assessment orders were made in respect of the turnover of glass beads, one under the U.P. Sales Tax Act and the other under the Central Sales Tax Act. The Sales Tax Officer held that glass beads were liable to tax under the head "glasswares" specified in Notification No. ST-905/X dated 31st March, 1956, which levies a rate of one anna per rupee on the sale of goods by the manufacturer in the case of goods manufactured in Uttar Pradesh. He rejected the plea of the assessee that glass beads could not be described as "glassware". The appeals filed by the assessee against the assessment orders were dismissed by the Judge (Appeals) Sales Tax. The assessee applied in revision, and the revision applications were allowed by the Additional Revision Authority who took the view that all articles made of glass could not be described as "glassware" and that "glassware" in the notification referred only to glass utensils. At the instance of the Commissioner of Sales Tax, Sales Tax References Nos. 244 and 245 of 1966 have been made for the opinion o