( 1 ) THIS is a reference under Section 13 (1) of the Madhya Bharat Sales Tax Act, 1950, by the Sales Tax Commissioner. The assessee is a printer and dyer of textile cloth purchased by Mm and carries on the business of selling the printed and dyed textiles in various forms. In the assessment year 1950-51 the Sales Tax Officer levied on him a tax of Rs. 1,486-12-6 in respect of sale transactions of printed and dyed cloth sold by him. Before the Sales Tax Officer it was contended on behalf of the assessee that he was not a manufacturer; that the cloth purchased by him had been manufactured by textile mills and that on that cloth sales tax had already been levied and further that the notification issued under Section 9 of the Act did not levy any sales tax at the point of processing. This contention was rejected by the assessing authority. The assessee then preferred an appeal before the appellate Judge. This was rejected. He then took the matter in revision to the commissioner of Sales Tax. The learned Commissioner rejected the revision petition. He has now, at the instance of the assessee, stated this case on the following questions of law for the opinion of this Court:

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