( 1. ) BY this reference under Section 44 of the M. P. General Sales Tax Act, 1958, hereinafter called the Act, the Board of Revenue has referred the following question of law to this Court for its opinion :

Whether, on the facts and circumstances of the case, the tagaries and ghamelas sold by the appellant are utensils and as such the turnover arising out of the sales of these articles is exempt from sales tax under entry 50 of Schedule I of the M. P. General Sales Tax Act, 1958, as it was in the year 1963-64?

( 2. ) THE material facts, as set out in the statement of case, briefly are as follows : The assessee was assessed to sales tax for the period from 1st April, 1963, to 31st March, 1964. The Sales Tax Officer accepted the contention of the assessee that "tagaries" and "ghamelas", being hand-made utensils, were exempt from taxation by virtue of entry No. 50 (as it then was) of Schedule I to the Act. The Commissioner of Sales Tax took up this matter for consideration in exercise of powers of revision under Section 39 (2) of the Act and, by his order dated 19th April, 1969, held that the articles in question were not covered by entry No. 50 of Schedule I as these article