( 1 ) THIS order will also govern the disposal of Miscellaneous Civil Cases Nos. 97 to 103, all of 1967.

( 2 ) THESE eight Miscellaneous Civil Cases are all references under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, (hereinafter called the Act), and arise out of proceedings initiated against the Madhya Pradesh Electricity Board, jabal-pur, for assessment to sales tax and purchase tax for the periods from 1957-58 to 1964-65. The common questions in these references, which have been referred to this Court for decision by the Sales Tax Tribunal (Board of Revenue), are :--

"1 On the facts and circumstances of the case whether or not the madhya Pra-desh Electricity Board is a dealer within the meaning of section 2 (c) of the C. P. and Berar Sales Tax Act, and Section 2 (d) of the madhya Pradesh General Sales Tax Act, 1958, in respect of its activity of generation, distribution, sale and supply of electrical energy? 2. On the facts and circumstances of the case, whether or not the turnover re- presenting the sale of coal-ash is liable to be assessed to sales tax?

3. On the facts and circumstances of the case, whether or not steam is saleable goods and i