( 1. ) IN this reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, (hereinafter referred to as the Act) at the instance of the Commissioner of Sales Tax, the question which we have been asked to answer is:

Whether hosiery goods come under item No. 2 of Part IV of Schedule II to the Act till the amendment of this item on 19th February, 1960, under Government Notification No. 136-2254-V-SR, dated 14th January, 1960 ?

( 2. ) THE facts are that M/s. Mahajan Brothers of Indore are dealers in hosiery. In the assessment of sales tax for the period from 1st April, 1959, to 31st March, 1960 they were assessed to sales tax on hosiery sold by them at the rate of four per cent. , according to entry No. 1 of Part VI of Schedule II to the Act. The assessee contended that hosiery goods were liable to tax at the rate of one per cent. , under entry No. 2 of Part IV of Schedule II as they were "ready-made garments". This contention was overruled by the Assistant Sales Tax Officer as well as by the Appellate Assistant Commissioner of Sales Tax in the appeal, which the assessee had preferred against the assessment order. The assessee then preferred an appeal befor