1. KARAM ELAHEE CHAUHAN, J.-Leave is granted to consider whether the Sales Tax Officer had the jurisdiction to re-open the question of liability of the item in dispute to sale tax in spite of the fact that in an earlier assessm ent order dated 21-2-1975 for the assessment year 1969-70, he had held the said item as exempted. Security Rs. 2,000. Case to be made ready for hearing on the present record within six months. Parties, however, shall be entitled to add such documents on which they want to rely. Interim order to continue in the meantime.