(1.) THE Tribunal has posed the following two questions in this reference : " (1) Whether, on the facts and in the circumstances of the case and the material on record, the Tribunal is justified in holding that the sales of batteries, whether uncharged or charged, both are covered under entry 42b of Schedule C appended to the Bombay Sales Tax Act, 1959 ? (2) If the answer to the first question in so far as it realates to uncharged (dry) batteries is in the negative, whether, in the facts and circumstances of the case, the Tribunal was justified in not remanding the case for determining whether the sales of batteries made by the applicant were the sales of uncharged batteries ?"
(2.) THE dealer in question was dealing in spare parts of machinery and tractors. During the relevant assessment periods there were sales of Amco batteries. THE contention of the dealer that these batteries fell in the residuary item, entry 22 of Schedule E, having been rejected and the batteries having been held to fall under entry 42b of Schedule C, the dealer has come in the present reference.
(3.) THE rate of sales tax is 10 n. p. in a rupee.