JUDGMENT G. T. Nanavati, J. - On being moved by M/s. Gujarat Small Industries Corporation Ltd., by application made under section 69 of the Gujarat Sales Tax Act, 1969, the Tribunal has referred the following question for our decision : "Whether on the facts and circumstances of the case, the Tribunal is right in law in holding that galvanised plain and corrugated iron sheets did not fall under entry 3 in Schedule B, Part I, to the Bombay Sales Tax Act, 1959 nor under entry 3 in Schedule II, Part A to the Gujarat Sales Tax Act, 1969 ?" Now the Supreme Court in Gujarat Steel Tubes Ltd. v. State of Kerala reported in [1989] 74 STC 176 has taken the view that the purpose of galvanising an item of iron is merely to make it weather-proof and rust-proof, and that as a result of galvanisation neither the structure nor function is altered. Even after galvanisation the item remains the same. Therefore, the question in so far as galvanisation of plain iron sheets is concerned, it stands answered by this decision of the Supreme Court. As regards corrugation of iron sheets, this Court in the case of State of Gujarat v. Shah Veljibhai Motichand reported in [1969] 23 STC 288 has held that merely because iron is given the shape of a sheet and is subjected to corrugation that would not take it out of the description of "iron and steel". Thus, the question in so far as it pertains to corrugated iron sheets is concerned, it also stands answered by that decision. We, therefore, held that the Tribunal was not right in holding that galvanised plain and corrugated iron sheets did not fall under entry 3 in Schedule B, Part I to the Bombay Sales Tax Act, 1959 nor under entry 3 in Schedule II, Part A to the Gujarat Sales Tax Act, 1969. In the result, the question is answered in the negative, i.e., in favour of the assessee and against the department. There shall be no order as to costs. Reference answered in the negative.