The order in this case will also govern Miscellaneous Civil Case No. 4 of 1953.

2. These are references under section 23 of the Central Provinces and Berar Sales Tax Act, 1947. Miscellaneous Civil Case No. 65 of 1952 was made under sub-section (1) of section 23 by which two questions, question No. 1 at the instance of the State and question No. 2 at the instance of the assessee, have been referred to this Court. The questions are :-

"(1) Are sums which the assessee in this case called 'commission to agents', but which the assessing officer considered as 'trade discount' liable to exclusion from the turnover ?"

"(2) An assessee-dealer quotes rates 'F.O.R. destination' in his contract with his customer-vendee. He despatches goods, however, 'freight to pay', and consequently the customer-vendee pays the freight separately to a third party, namely, the railway company. The net amount billed to him by the assessee-dealer also excludes the railway freight paid separately by the customer-vendee. In such circumstances, can the cost of railway freight be considered as 'separately charged' for the purpose of the definition contained in section 2(h)(i) of the Sales Tax Act ?"

3. In Misc