( 1. ) THIS judgment shall also dispose of Misc. Civil Cases Nos. 513 of 1973 and 514 of 1973. These are common statements under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, sent to us by the Sales Tax Tribunal (Board of Revenue) referring for our answer the following question of law : Whether, in the facts and circumstances of the case, the Tribunal was right in holding that there was no implied sale of packing material ?

( 2. ) THE relevant periods of assessment are calendar years 1962, 1963 and 1964. The assessee manufactures and sells superphosphate fertiliser. The fertiliser sold by the assessee is packed in polythene-lined gunny bags. No separate price is charged for gunny bags but their cost is taken into account in fixing the price of fertiliser. The Tribunal has found that the very composition of fertiliser is such that to prevent acidic action and to protect the article from outside atmospheric effect and to keep it fit for use it has to be packed and sold in polythene-lined gunny bags. It has further been found that the bags have no value by the time the fertiliser reaches the consumer-buyer as they become useless due to acidic and chemical acti