The Commissioner then moved the Tribunal to draw up a statement of the case and to refer the following question to the High Court of Judicature at Bombay: "Whether on the facts of the case, a portion viz. 5 of the selling agency commission of 12 1/2% received by the assessee company from M/s Ciba Ltd. in the course of carrying on the selling agency business is exempt from tax under section 413(vi) of the Act?" But the Tribunal only referred the following question: "Whether the assessee company held an office or employment of profit within the meaning of section 4(3)(vi) of the Indian Income tax Act?" 39 The application preferred by the Commissioner to the High Court for calling upon the tribunal to submit a statement on the question originally submitted was rejected, and the High Court answered the question referred by the Tribunal in the affirmative, observing that it had been conclusively determined by their earlier decision in Tejaji Farasram Kharawalla vs Commissioner of Income tax, Bombay (Mofussil)(1) which arose out of a proceeding for assessment to tax of the income of the original selling agent under the same agency agreement.