G. G. SOHANI, AG. C. J. and K. M. AGRAWAL, J. This judgment shall also dispose of Miscellaneous Civil Case No. 694 of 1986, Manganese Ore (India) Ltd. v. Commissioner of Sales Tax, Madhya Pradesh. 2. By these references under section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, the Tribunal has referred the following four common questions of law our decision at the instance of the assessee : (i) Whether filing of original parts of declarations in "c" form is mandatory or directory under the Central Sales Tax Act, 1956, read with the Rules thereunder ? (ii) Whether in the facts and circumstances of the case the assessee was entitled to the concessional rate of tax as if it had filed the original parts of the declarations in "c" form, as it had filed the original parts in Maharashtra the assessing authority wherein was also sought to be summoned by an application for their production, and further the duplicate parts thereof were filed before the assessing authority in Madhya Pradesh ? (iii) Whether the condition of filing a certificate from the customs authorities, in the Notification dated October 29, 1963, issued by the Government of Madhya Pradesh under sect