( 1. ) THIS is a reference under Section 44 of the M. P. General Sales Tax Act, 1958, made by the Board of Revenue at the instance of the Commissioner of Sales Tax to obtain the opinion of this court on the following question, namely

:

Whether a subsequent sale to be entitled for exemption under Section 6 (2) of the Central Sales Tax Act, 1956, must be supported by the production of C form declarations (in addition to form E-I) as required by Rule 8-D of the Madhya Pradesh Sales Tax (Central) Rules, 1957, or whether the assessing authority is bound to grant exemption on production of E-I form from the selling dealer even though no C form declarations from the purchasing dealer are produced? This question arises out of the Tribunals order dated 28th October, 1969, passed in Appeal No. 247-IV/68, which was an appeal under Section 38 (2) of the M. P. General Sales Tax Act, 1958. The relevant period of assessment is 1963-64.

( 2. ) THE assessee, M/s. Shivnarayan Jagatnarayan of Raigarh, is a dealer in foodgrains, oil-seeds and forest produce, etc. During the relevant period, the assessee purchased oil-seeds and sold them by endorsing the railway receipts in favour of the purchas