(1.) AFTER hearing counsel for the parties and especially in view of the orders passed by this Court on 23rd July, 1987, while disposing of WT Case No. 112 of 1985 and WT Case No. 113 of 1985, we are of the opinion that a question of law does arise out of the order of the Tribunal and we direct the Tribunal to state the case and refer for the decision of this Court the following question :