M. R. JOSHI, MEMBER. - This is an appeal filed against the order, without date, passed by the Sales Tax Commissioner in the appeal filed by Shri J. P. Dixit, Medical Practitioner, Durg, against the order dated 12th July, 1948, of the Assistant Sales Tax Commissioner, Jabalpur. It appears from paragraph 5 of the order of the Sales Tax Commissioner that he has dealt with the appeal as a reference under Section 19(a) of the Sales Tax Act on the ground that Memorandum No. ST/AC/106, dated 12th July, 1948, of the Assistant Sales Tax Commissioner did not amount to an order passed against Shri Dixit. The view that it was not an order is not correct inasmuch as the memorandum in question does contain a decision of the Assistant Sales Tax Commissioner on the application dated 28th March, 1948, of the appellant for a refund. The question whether the appellant's concern was liable to registration or not was only incidentally in issue in connection with the decision regarding the refund applied for by the appellant and was not a matter specifically and independently referred for determination under Section 19 of the Act. The Sales Tax Commissioner's decision must, without doubt, be deeme