( 1. ) THIS is a consolidated reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, at the instance of the Commissioner of Sales Tax. The question, which the Sales Tax Tribunal has referred for decision, is-Whether or not, on the facts and circumstances of the case, the sale of niwar by the assessee in this case, which is exempt from tax under the State law by virtue of Notification No. 738/3694/v-SR dated 1st April, 1959, under the State Act as the assessee is a registered dealer, is also exempt in the hands of the assessee under the Central Sales Tax Act ?

( 2. ) THE assessee, M/s. Kapoor Dori Niwar and Co. , Gwalior, is a registered dealer engaged in the manufacture and sale of niwar. In assessment proceedings of sales tax under the Central Sales Tax Act, 1956, (hereinafter referred to as the Act), for each of the periods, namely, from 1st April, 1959, to 31st August, 1959, from 1st September, 1959, to 18th August, 1960, and from 19th August, 1960, to 5th September, 1961, the assessee claimed that as sales of niwar were exempt from tax under the State Act, namely, the M. P. General Sales Tax Act, 1958, its turnover of inter-State sales of niw