JUDGMENT BHAGABATI PROSAD BANERJEE, J. - In this case the West Bengal Commercial Taxes Tribunal has referred the following question of law before this Court under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, read with section 9(2) of the Central Sales Tax Act, 1956, at the instance of the Commissioner of Commercial Taxes : "Whether, upon a true and correct interpretation of the provisions of section 2(i) and 8(2A) of the Central Sales Tax Act read with section 6(1) of the Bengal Finance (Sales Tax) Act, the Tribunal in the facts and circumstances of the case was justified in applying the nil rate on inter-State of motor spirit ?" In this case a preliminary question has been raised as to whether this Court had jurisdiction to hear and dispose of this reference in view of the provisions of section 7(2) of the West Bengal Taxation Tribunal Act, 1987. By this Act the State Government had established a Tribunal in respect of matters relating to levy, assessment, collection and enforcement of any taxes under the specified State Acts in pursuance of article 323B of the Constitution of India. Section 7(2) of the said Act provides that all references which were pending before this Court, shall stand automatically transferred before the West Bengal Taxation Tribunal. The specified State Acts in respect of which the said Tribunal had been constituted, includes the Bengal Finance (Sales Tax) Act, 1941 and other State Acts but does not exclude the Central Sales Tax Act, 1956. Now, the question is whether the question of law even though relates to the Central Sales Tax Act, stands transferred to the West Bengal Taxation Tribunal or not. This reference was made under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, read with section 9(2) of the Central Sales Tax Act, 1956. It may be mentioned that the Central Sales Tax Act did not lay down any machinery or procedure for the purpose of levy and collection of Central sales tax. This reference was made under section 21(1) of the Bengal Finance (Sales Tax) Act, 1941, read with section 9(2) of the Central Sales Tax Act, 1956. It may be mentioned that the Central Sales Tax Act did not lay down any machinery or procedure for the purpose of levy and collection of Central sales tax. Section 9(2) of the Central Sales Tax Act provides that : "Subject to the other provisions of this Act and the Rules made thereunder, the authorities for the time being empowered to assess, reassess, collect and enforce payment of any tax under the general sales tax law of the appropriate State shall, on behalf of the Government of India, assess, reassess, collect and enforce payment of tax, including any penalty, payable by a dealer under this Act as if the tax or penalty payable by such a dealer under the general sales tax law of the State, and for this purpose they may exercise all or any of the powers they have under the general sales tax law of the State; and the provisions of such law, including provisions relating to returns, provisional assessment, advance payment of tax, registration of the transferee of any business, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of the dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, references, refunds, rebates, penalties, charging or payment of interest, compounding of offences and treatment of documents furnished by a dealer as confidential, shall apply accordingly : Provided that if an any State or part thereof there is no general sales tax law in force, the Central Government may, by rules made in this behalf make necessary provision for all or any of the matters specified in this sub-section." It is not in dispute that the returns under the Central Sales Tax Act though in a different form are filed before the Commercial Tax Officer appointed by the State Government under the provisions of the Bengal Finance (Sales Tax) Act, 1941 and assessments are also made by the authorities under the State Act and that the procedure for appeal, revision under the State Act is applicable in case of assessment, levy and collection of Central sales tax. If the scheme of the Bengal Finance (Sales Tax) Act, 1941 and the Central Sales Tax Act, 1956, are examined, it is clearly established that the two Acts are interlined in its operation. The Commercial Tax Officer determines the gross turnover under the Bengal Finance (Sales Tax) Act, 1941, after deducting therefrom the turnover under section 5(2)(a)(v) of the Bengal Finance (Sales Tax) Act, 1941, which reads as follows : "Sales of goods which are shown to the satisfaction of the Commissioner not to have taken place in West Bengal, or to have taken place in the course of inter-State trade or commerce, within the meaning of section 3 of the Central Sales Tax Act, 1956 (74 of 1956), or in the course of import of the goods into, or export of the goods out of, the territory of India, within the meaning of section 5 of that Act." The Central Sales Tax Act did not provide machinery for assessment, reassessment, collection of taxes, appeal, revision, review, and/or reference and that the provisions of appeal, review, revision and reference under the Bengal Finance (Sales Tax) Act, 1941, are applicable in view of the provisions of section 9(2) of the Central Sales Tax Act, 1956. By the provisions of section 9(2) of the Central Sales Tax Act, 1956, the assessing authority under the Bengal Finance (Sales Tax) Act had been conferred with a power to exercise all powers under the Central Sales Tax Act in accordance with the provisions of the Bengal Finance (Sales Tax) Act. They had under the general sales tax law of the State and the provisions relating to appeals, reviews, revisions, references, etc., were made applicable. As the intention of the Parliament is clear that in respect of Central sales tax the provisions of general sales tax law of the State shall apply for the purpose of levy and collection including the provisions of appeals, reviews, revisions and references as under the general sales tax law of the State, can it be said that this reference is under the Central Sales Tax Act and beyond the power and jurisdiction of the West Bengal Taxation Tribunal. Even though the Central Sales Tax Act was not specifically mentioned under the West Bengal Taxation Tribunal Act, 1987, but by virtue of the provisions of section 9(2) of the Central Sales Tax Act, reference in respect of matters connected with the Central Sales Tax Act, made under section 21 of the Bengal Finance (Sales Tax) Act, should be treated to be a reference under the Bengal Finance (Sales Tax) Act. Right of appeal and/or reference are statutory rights. The Central Sales Tax Act in question has not provided such power. The Parliament by virtue of section 9(2) of the Central Sales Tax Act provided that all the provisions of general sales tax law of the State should apply in case of levy and collection of taxes under the Central Sales Tax Act and by necessary implication reference made under section 21 of the Bengal Finance (Sales Tax) Act by virtue of section 9(2) of the Central Sales Tax Act, could not be said to be a reference not under the Bengal Finance (Sales Tax) Act, but under the independent Central Sales Tax Act. Central Sales Tax Act could not provide any separate machinery and did not lay down any elaborate procedure for the purpose of levy and collection of Central sales tax. The machineries under the Bengal Finance (Sales Tax) Act had been conferred with a power to exercise all powers in accordance with the provisions of Bengal Finance (Sales Tax) Act for the purpose of levy and collection of taxes under the Central Sales Tax Act and for that purpose all the provisions of appeals, reviews, revisions and references under the Bengal Finance (Sales Tax) Act, 1941, were applied and made applicable. It is not a simple case of legislation by incorporation. It is not a case where there was an authority independently for the Central Sales Tax Act, but the provisions of the Bengal Finance (Sales Tax) Act, 1941, were made applicable by means of legislation by reference of certain provisions of some other Act as is ordinarily done by incorporating certain provisions under the Act. It is not a case where there was an authority independently for the Central Sales Tax Act, but the provisions of the Bengal Finance (Sales Tax) Act, 1941, were made applicable by means of legislation by reference of certain provisions of some other Act as is ordinarily done by incorporating certain provisions under the Act. Here in Sales Tax Act, the authority under the Bengal Finance (Sales Tax) Act had been conferred power to levy and collect the Central sales tax in accordance with the provisions of the Bengal Finance (Sales Tax) Act, 1941 and the provisions for appeals, reviews, revisions and references under the Bengal Act were made applicable. By any legal fiction it cannot be said that even though reference is made under section 21 of the Bengal Finance (Sales Tax) Act, 1941, yet it should be treated as reference under the Central Sales Tax Act, inasmuch as, the Central Sales Tax Act did not provide any power of reference and the reference has to be made under the Bengal Act and when the reference under the Bengal Act stands transferred to the Tribunal and the power of the High Court has been taken away in respect of the Bengal Finance (Sales Tax) Act, this Court cannot decide this reference even though the question arises from assessment made under the Central Sales Tax Act. There is another practical difficulty in this matter that at the time of making assessment under the Bengal Finance (Sales Tax) Act, the Commercial Tax Officer determined the gross turnover after deducting the turnover which was found to be covered under the Central Sales Tax Act and this determination is made in an assessment under the State Act. If the High Court has no power to decide any issues relating to assessments and proceedings under the Bengal Finance (Sales Tax) Act, in that event, the court cannot decide and/or adjudicate any issues for the Central Sales Tax Act independently under the Bengal Finance (Sales Tax) Act. This has created a difficulty for which this question could not be adjudicated except by the authorities under the Bengal Act. This has created a difficulty for which this question could not be adjudicated except by the authorities under the Bengal Act. In our view, in view of the provisions of section 9(2) of the Central Sales Tax Act, 1956 and particularly in view of the fact that this is a reference under section 21 of the Bengal Finance (Sales Tax) Act, 1941, this Court had no jurisdiction to decide this reference which could be only decided by the Tribunal so constituted. As there was confusion in this matter, the matter cannot be sent earlier and as such this reference shall stand transferred to the West Bengal Taxation Tribunal for disposal in view of the fact that this is a reference under the Bengal Finance (Sales Tax) Act and in view of the reasoning given in this order. SUBHAS CHANDRA SEN, J. - I agree.