( 1 ) IN this reference under Section 44 of the Madhya Pradesh General Sales Tax Act 1958, (hereinafter called the Act), by the Sales Tax Tribunal at the instance of the assessee M/s Agrawal Brothers, Satna, the question which we have been asked to answer is-

"whether on the facts and in the circumstances of the case the sales of tractors, Tractor Parts and implements thereof, for the purpose of liability of sales-tax, fall under entry No. 44 of Part II of Schedule II of m. P. General Sales Tax Act, 1958, and are taxable at the rate of 7 per cent under the provisions of the said Act. "

( 2 ) THE material facts are that in assessment proceedings for the period from 1st april 1959 to 31st March 1960 the Sales Tax Officer, Satna, rejected the assessee's contention that tractors sold by them were "agricultural machinery" and, therefore, the sales of tractors effected by them were not liable to tax at the rate of seven per cent under entry No. 44 of Part II of Schedule II to the Act; and that those transactions could be assessed to tax at the rate of four per cent under the residuary entry in Part VI of that Schedule. The decision of the Sales Tax officer was upheld in first