Reference under State sales tax law depends on the statute in force on the relevant date, not later amendments.

Under section 9(2) of the Central Sales Tax Act, 1956, the applicable State sales tax law remained the Rajasthan Sales Tax Act as it stood on 1 July 1957, not as amended in 1969, when determining the right to seek a reference. The retrospective substitution in the Central Sales Tax (Amendment) Act, 1969 did not enlarge the class of persons entitled to apply for reference. Separately, the limitation period for applications under section 15(1) of the Rajasthan Sales Tax Act was extended from 60 to 120 days with effect from 2 May 1969, so applications filed after the Board's order of 19 March 1969 were within time.

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Issues: (i) Whether the State's applications under section 15(1) of the Rajasthan Sales Tax Act, 1954, for reference to the High Court were time-barred; (ii) Whether, for assessments under the Central Sales Tax Act, 1956, the Rajasthan Sales Tax Act as amended in 1969 governed the right to seek reference, or only the Act as it stood on 1 July 1957.

Issue (i): Whether the State's applications under section 15(1) of the Rajasthan Sales Tax Act, 1954, for reference to the High Court were time-barred.

Analysis: The period for making an application under section 15(1) stood extended from 60 days to 120 days by Rajasthan Act No. 11 of 1969 with effect from 2 May 1969. Since the Board's order had been pronounced on 19 March 1969 and the applications were filed on 22 May 1969, they fell within the extended period.

Conclusion: The applications were not barred by limitation and the objection failed.

Issue (ii): Whether, for assessments under the Central Sales Tax Act, 1956, the Rajasthan Sales Tax Act as amended in 1969 governed the right to seek reference, or only the Act as it stood on 1 July 1957.

Analysis: Section 9(2) of the Central Sales Tax Act, 1956, as retrospectively substituted by section 6 of the Central Sales Tax (Amendment) Act, 1969, did not provide that the Rajasthan Sales Tax Act as it stood in 1969 would apply. The applicable state law remained the Rajasthan Sales Tax Act as it stood on 1 July 1957, under which only the dealer, and not the assessing authority, could seek a reference under section 15(1).

Conclusion: The 1969 amendment to the Rajasthan Act could not enlarge the assessing authority's power to apply for reference in these cases, and the objection succeeded.

Final Conclusion: The reference applications failed on the substantive objection as to the governing state law, and both proceedings were dismissed with costs.

Ratio Decidendi: In proceedings under section 9(2) of the Central Sales Tax Act, 1956, the relevant State sales tax law is the law as it stood on the relevant date fixed by the statute, and a later amendment cannot be applied to expand the class of persons entitled to seek a reference unless the enabling provision expressly so provides.

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