JUDGMENT MISRA, C.J. - The question that has been referred for opinion of this Court by the Sales Tax Tribunal, Orissa, is : "Whether, on the facts and in the circumstances of the case, the Member, Sales Tax Tribunal, is correct in holding that sewing thread is exigible to tax at the rate prescribed in serial No. 3 of the schedule of taxable goods ?" Otherwise stated, the point in dispute is whether cotton sewing thread in cotton yarn exigible to tax at 2 per cent or in an independent goods for which no special rate is prescribed and as such would be taxable at 5 per cent as envisaged by section 5 of the Orissa Sales Tax Act, 1947. 2. For the reasons indicated by a Division Bench of this Court in the case of Srinivasa Distributing Agencies v. State of Orissa [1981] 48 STC 453 and the further clarification made by us today in our order in State of Orissa v. Voona Suru Patra & Sons (S.J.C. No. 119 of 1977) [1982] 51 STC 410, which we adopt, we hold that sewing thread is cotton yarn and is liable to tax at the rate prescribed for taxing the turnover of cotton yarn. Our answer, therefore, is against the revenue and we must hold that the appropriate rate of tax is 2 per cent and not 5 per cent. There will be no order for costs. BEHERA, J. - I agree with my Lord, the Chief Justice. Reference answered in the affirmative.