( 1. ) THIS judgment shall also dispose of Miscellaneous Civil Cases Nos. 547 and 778 of 1974.

( 2. ) THESE are three references made by the Sales Tax Appellate Tribunal (Board of Revenue) referring for our answer two common questions of law which are as follows: (1) Whether or not, on the facts and circumstances of the case, the assessee is liable for sales tax in respect of the estimated value of the gunny bags which were used when sugar was sold by the assessee and which were in conformity with the standard prescribed by Clause (a) of the order G. S. R. 718-Ess. Com/ Sugar dated 20th May, 1961 ? (2) Whether or not, on the facts and circumstances of the case, the assessee is liable to pay sales tax on the sale of one truck, one jeep and one car during the accounting period 1964-65 and one truck during the accounting period 1966-67?

( 3. ) THE periods of assessment covered by these references are from 1st October, 1964, to 30th September, 1965, and 1st October, 1966, to 30th September, 1967. The assessee is a manufacturer of sugar which was sold during both the periods packed in gunny bags. Sugar is an exempted commodity. In the assessment in respect of the first period, a