( 1. ) THIS Judgment shall also govern the disposal of Misc. Civil Case Nos. 148 to 154 of 1972 in each of which the parties are the same. The Board of Revenue, Madhya Pradesh, Gwalior, has under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, referred the following questions for the decision of this court:

(1) Whether, in the facts and circumstances of the case, an implied sale of packing material taxable to State and Central sales taxes could be presumed ? and (2) Whether as a result of the amendment given retrospective effect: vide Sections 9 and 10 of the M. P. General Sales Tax (Amendment and Validation) Act, 1971 (No. 13 of 1971), hessian cloth can be treated as outside entry No. 6 of Schedule I and, therefore, held liable to State and Central sales taxes for the period prior to 6th May, 1971 (the said Amendment and Validation Act was published in the Madhya Pradesh Gazette on 6th May, 1971)?

( 2. ) THE periods of assessment covered in all these cases is Diwali 1965-66, 1966-67 and 1967-68. The assessee was assessed both under the Madhya Pradesh General Sales Tax Act, 1958, as also under the Central Sales Tax Act, 1956, for each of these years. Besides