1. After hearing learned senior counsel for the parties, in our opinion a question of law does arise. We, therefore, direct the Tribunal to state the case and refer the following question of law to the High Court: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the value of the stock-intrade does not require to be included in the net wealth for the purpose of determining the wealth tax liability of the assesseecompany?"
2. The appeals stand disposed of in the aforesaid terms. . .