( 1. ) THIS is a reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax, Madhya Pradesh. The question which has been posed before us is -Whether cocoanuts, groundnut kernel and jira are oil-seeds coming under item No. 3 of Part II of Schedule I to the Act and, therefore, sales thereof are liable to tax at 0-0-3 in the rupee?

( 2. ) DURING the course of sales tax assessment proceedings for the period from 15th November, 1955, to 2nd November, 1956, under Section 11 (3) of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter referred to as the Act), the assessee M/s. Bakhat Rai and Co. , a dealer in kirana and vegetable oil, contended that his sale transactions of cocoanut, groundnut kernel and jira were taxable as "oil-seeds" at the rate of three pies in a rupee under Part II of Schedule I of the Act, and that sales tax on those transactions could not be imposed at the rate of six pies in a rupee under Section 5 (1) (c) of the Act. This contention was rejected by the Sales Tax Authorities. It was, however, accepted in second appeal by the Sales Tax Tribunal taking the view that cocoanuts, gr