JUDGMENT H. L. AGRAWAL, C.J., and S. C. MOHAPATRA, J. - The Additional Sales Tax Tribunal, Orissa, has stated a case and referred the following question of law for decision of this Court : "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, is legally right to hold that sewing machine and its spare parts is not covered by entry 60 of the list of taxable goods ?" 2. The dealer who is carrying on business of sewing machines and parts thereof for the assessment years 1973-74 and 1974-75 has been assessed to tax at 5 per cent on his taxable turnover. The department reopened the assessment on the ground that the dealer was liable to pay a higher rate of tax, namely, 8 per cent under entry No. 60 of the list taxable goods. The Tribunal having held that the commodity is liable to tax at 5 per cent under entry 67, this reference has been made. 3. This question has been answered by us in S.J.C. No. 29 of 1979 (Singer Sewing Machine Co. v. State of Orissa) [1987] 65 STC 86 on 3rd December, 1986, against the department, which covered entry No. 67, the rate of sales tax would be only 5 per cent. Both these cases we heard together, as the only difference in these cases is the two assessment years of 1973-74 and 1974-75. 4. In that view of the matter, we need not discuss in detail in these two references and the decision by the Tribunal was right in holding that the sewing machines and its spare parts were not covered under item 60 of the taxable goods. 5. The references are answered accordingly. Reference answered in the affirmative.