- (1.) Special leave granted.
(2.) After hearing learned Senior Counsel for the parties, in our opinion a question of law does arise. We, therefore, direct the Tribunal to state the case and refer the following question of law to the High Court: "Whether on the facts and in the circumstances of the case, the tribunal was right in law in holding that the value of the stock-in-trade does not require to be included in the net wealth for the purpose of determining the wealth tax liability of the assessee Company -
(3.) The appeals stand disposed of in the aforesaid terms.;