R.N.MISRA, J. - (1.)MEMBER , Tribunal, Orissa, has stated this case and referred the following two questions for opinion of the Court on an application by the State of Orissa.
" (1) Whether on the facts and in the circumstances of the case, the Tribunal is correct in holding that coconuts by whatever name it may be called is oilseed within the meaning given in cl. (vi) of s. 14 of the Central ST Act. ? (2) Whether on the facts and in the circumstances of the case, dry and wet coconuts come within the expression 'oil seeds as occurring in cl. (vi) of S. 14 of the Central ST Act ?"

(2.)ASSESSEE is a registered dealer under the Central ST Act (hereinafter referred to as the 'Act') and deals in coconuts both dry watery and watery, broomsticks and the Assessing officer found that the assessee had paid tax at the rate of 3 per cent on sale of coconuts of both maru and dry varieties although such sales were not supported by declaration in Form-C. Accordingly the Assessing Officer imposed tax at the rate of ten per cent.
The first appellate authority referred to some decision for deciding whether maru and sunyamaru varieties of coconuts would constitute 'oilseeds' and having indicated the guide-line, vacated the assessment order and remitted the matter with a direction.

(3.)ASSESSEE preferred a second appeal before the Tribunal and the Tribunal allowed the appeal, vacated the order of remand and directed that the return by accepted.