JUDGMENT M.M. Kumar, J. - The Sales Tax Tribunal, Haryana (for brevity, "the Tribunal") had dismissed the appeal of the dealer - assessee while deciding STA No. 285 of 1996-97 vide its order dated December 3, 1996 and the assessee - dealer had claimed that substantive questions of law would emerge from that order. Accordingly, the assessee - dealer filed an application under section 42 of the Haryana General Sales Tax Act, 1973 (for brevity "the Act"). The Tribunal vide its order dated July 21, 1999 has referred the following questions of law in case STM No. 62 of 1996-97 in respect of the assessee for the assessment year 1984-85 : "(i) Whether, the Sales Tax Tribunal is justified to hold that rate of tax on imported parts and components of a tractor assembled in the country with more than 2/3rd indigenous parts, to be eight per cent on the basis of Notification No. 50-79/HA-20/75-S-15/81, dated March 31, 1981 ? (ii) Whether, on the facts and circumstances of the case, the commission amounting to Rs. 2,11,800 received by the assessee is part of turnover under the provisions of the Haryana General Sales Tax Act, 1973 ?"