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

Whether in the facts and circumstances of the case, the Tribunal was justified in holding that as freight was part of the turnover even though it was not included in the amount shown in C forms, it was liable to tax at the concessional rate of tax as if it was covered under C declaration forms furnished ?

( 2. ) THE material facts giving rise to this reference briefly are as follows : For the year 1972-73, the assessing authority had included freight charges amounting to Rs. 30,122 as part of the turnover. The assessing authority further held that since freight charges had not been included in C forms, which had been produced, concessional rate of 3 per cent would not be applicable. On appeal, the Appellate Assistant Commissioner upheld the order of assessment passed by the assessing authority in this behalf. On further appeal, the Tribunal held that the freight charges included as a part of turnover would be taxable only at the concessional rate as applicable in the case of t