( 1. ) THE decision of this case will also govern the disposal of Misc. Civil Case No. 79 of 1972 (M/s. N. Ganu Bhai, Raipur v. Commissioner of Sales Tax, M. P.) and Misc. Civil Case No. 78 of 1973 (Commissioner of Sales Tax v. Naaz Agency, Bhopal ).

( 2. ) IN these cases, a reference has been made by the Board of Revenue, Madhya Pradesh, under Section 44 of the M. P. General Sales Tax Act, 1958, to decide the following question of law :

(a) In Misc. Civil Cases Nos. 80 of 1972 and 79 of 1972: "whether, with effect from 15th April, 1965, ultramarine blue or ultramarine Robin blue, commonly known as neel should be taxed under entry 25 of Schedule II, Part II, of the M. P. General Sales Tax Act, 1958. " (b) In Misc. Civil Case No 78 of 1973 : "whether neel comes under entry No. 25 of Part II, Schedule II, of the M. P. General Sales Tax Act, 1958.

( 3. ) THE assessee, in the present case, deals in hair-oil, cosmetics, varnishes, floor and metal polish, ultramarine blue, etc. The dispute was whether ultramarine blue, i. e. , neel was taxable at the rate, as per entry No. 25 of Part II of Schedule II of the M. P. General Sales Tax Act, 1958, or should be taxed only under the resi