JUDGMENT : 1. By this applications, the Revenue requires us to direct us to direct the Tribunal to draw up a statement of the case and refer two questions. 2. So far as question No. 1 is concerned, the same was decided against the Revenue by a Full Bench of this court in Triveni Engineering Works Ltd. v. CIT, 1983 144 ITR 732 . We, therefore, hold that question No. 1 is not a stable question and we, therefore, refuse to give any direction to refer the same. So far as question No. 2 is concerned, in our view, the same is a question of law and we, therefore, direct the Tribunal to draw up a statement of the case and refer the following question for the opinion of this court : 3. Whether, in law and on the facts of the case the Tribunal was justified in confirming the Commissioner of Income-tax (Appeals)s decision allowing the assessees claim of Rs. 2,14,694 on account of interest on excess collection of levy sugar price ? 4. The applications are partly allowed.