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 section 8 (5) of the Central Sales Tax Act, was directory or mandatory ? (iv) Whether in the facts and circumstances of the case the assessee was entitled to the exemption as it had otherwise provided by placing a certificate from the purchaser, Minerals and Metals Trading Corporation of India Ltd. , that the goods were exported as a fact out of the territory of India ?" 3. The assessee is a Government of India undertaking. It is engaged in the business of extraction, purchase and sale of manganese ore. The mines are in the State of Madhya Pradesh, as also in the neighbouring areas of the State of Maharashtra. Manganese ore is despatched from the mines in both the States. 4. During the assessment years 1965-66 and 1966-67, the assessee sold manganese ore to Jaypore Company Ltd. , Raigada. Part of the ore was sent from Maharashtra and a part was sent from Madhya Pradesh. The sales from Madhya Pradesh mines were to the extent of Rs. 18,779 and Rs. 4,22,945 respectively during the years 1965-66 and 1966-67. The assessee claimed concessional rate of tax under section 8 (1) of the Central Sales Tax Act, 1956 (in short, "the Central Act"), on the basis of photostat copies of duplicate portions of prescribed declaration in form C and the statement that the originals were submitted before the assessing authority in the State of Maharashtra. The claim was rejected by the assessing authority and the rejection order was upheld by the Appellate Deputy Commissioner of Sales Tax and also by the Tribunal on the ground that the original C forms were not produced. 5. During the same assessment periods 1965-66 and 1966-67, the assessee sold manganese ore to the tune of Rs. 43,51,628 and Rs. 40,89,799,23 respectively to Minerals and Metals Trading Corporation Ltd. , another Government of India undertaking, in the course of inter-State trade. Minerals and Metals Trading Corporation exported the manganese ore to foreign countries through Bombay Port. The assessee claimed exemption from payment of Central Sales Tax on these on the basis of Notification No. 3008-2625-V-ST, dated October 29, 1963, issued by the State Government in exercise of its powers under section 8 (5) of the Central Act by filing statements showing detailed particulars of sale of manganese ore to the foreign buyers certified by the Minerals and Metals Trading Corporation. No certificate from the Customers Department in the form appended to the said notification, as per requirement of clause (ii) thereof, was filed. The claim for exemption was rejected by the assessing authority, the first appellate authority and the Tribunal on the ground that the requisite forms in terms of the notification were not filed. 6. Being aggrieved, the assessee applied in the two cases of different years for references and this