D.S. Mathur, J. - (1.) This order governs Civil References Nos. 3 and 4 of 1958 made on the applications of the Hindustan Sugar Mills Ltd., Kheri, and the Nawabganj Sugar Mills Company Ltd., Gonda for the decision of a question of law with regard to Sec. 5 of the UP Sales Tax Act, 1948 [to be referred hereinafter as the Act] by this Court. The applications under Sec. 11 [2] of the Act were disposed of under orders dated 25 -1 -1956 when this Court expressed the opinion that the following question arose for consideration: Whether upon the facts and circumstances the Assessee is entitled to a rebate under Sec. 5 of the Act?
(2.) The Revising Authority was then directed to state a case and referent to this Court for the decision of the question of law.
(3.) We have to observe with regret that the orders of both the Sales Tax Officer and the Judge [Revisions], as contained in the statements of the two cases, are confused and do not clearly bring out the various rebates which the two applicants had claimed. In case the questions of fact were so inter -woven with the question of interpretation of Sec. 5 of the Act that no opinion on the question of law could be expressed without consideration of the facts of the cases it would have become necessary for us to direct the Revising Authority to furnish additional information in the statements of the cases. But the question of law arising in these cases is, in substance, a pure question of law on which we can express our opinion on mere consideration of the provisions of the Act. It is for this reason that we are expressing our opinion on the scope of Sec. 5 of the Act and it will be for the Revising Authority and, if necessary, other Sales Tax Authorities to take action in conformity with our judgment. For this reason it is also not necessary to reproduce in this judgment the details with regard to the rebates claimed by the two sets of the applicants.;