( 1. ) IN this reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958, read with Section 9 of the Central Sales Tax Act, 1956, at the instance of the assessee, M/s. Vimalchand Prakashchand, Sarafa, Ujjain, the questions propounded by the Sales Tax Tribunal for our decision are

(1) Whether in the facts and the circumstances of this case charges in respect of adat, dalali, bank commission, charity and insurance incurred by the assessee can be included in the sale price and be taxed at the hands of the assessee ? (2) Whether in the facts and the circumstances of the case an inference can be drawn that an implied contract existed for the sale of packing materials, i. e. , bardana and iron hoops, along with pressed cotton bales and the estimated price of the bardana could be included in the taxable turnover of the assessee holding that there was a sale of bardana ?

( 2. ) THE assessee is a dealer in cotton. During the period from 1st April, 1959, to 31st October, 1959, it sold, in the course of inter-State trade, compressed cotton in bales covered with hessian cloth and fastened with iron hoops. In the turnover of these inter-State sale transactions, the a