( 1 ) THE question referred to this Bench for answer is as below: ''whether colour-powders fall within Entry No. 25 of Schedule II, Part ii of the M. P. General Sales Tax Act, 1958?"

( 2 ) THE occasion for the reference arose, because of certain observations made by a Division Bench of this Court in paragraph 15 of its decision in the case of n. Ganubhai v. Commissioner of Sales Tax, M. P. 1975 MPLJ 673 : (1976 Tax lr 1249), wherein it was observed that the word "dyes" should be understood as denoting that type of materials which are more or less similar to the other goods described in the said entry.

( 3 ) THE facts relevant for the purpose of properly appreciating the respective contentions raised on behalf of the assessee and the department are that the petitioner is a kirana shop-keeper (grocer ). He deals in the sale and purchase of colour-powders also. It was not disputed that the various powdered colours sold by the petitioner were used ordinarily for dyeing cloth or other articles and are quite distinct from the colour material used by textile mills for dyeing their products.

( 4 ) THE petitioner contended before the assessing authorities and also before thi