( 1. ) THE following questions have been referred to us for our decision under Section 44 of the M. P. General Sales Tax Act, 1958 :

(i) Whether, under the facts and circumstances of the cases, they could be reopened under Section 19 (1) of the Act ? (ii) Whether wheat and/or juwar purchased from unregistered dealers and supplied under the Foodgrains Levy Orders to the Food Corporation of India from time to time is exigible to purchase tax under Section 7 of the Act ?

( 2. ) THE applicant carries on business in grains and is a dealer registered under the M. P. General Sales Tax Act. During the assessment year 1968-69, the dealer purchased wheat and juwar from unregistered dealers and supplied to the Food Corporation of India under the Levy Orders in pursuance of a scheme "procurement of wheat and/or juwar". In accordance with the view prevailing at the time of assessment, such sales under the Levy Orders were not treated as sales and the amount of turnover in respect thereof was deducted from the taxable turnover of the dealers. The assessing authority allowed the deduction on the turnover of sales made to the Food Corporation of India. The assessing authority said nothing