( 1. ) BY this reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958 (2 of 1959), made at the instance of the Commissioner of Sales Tax, Madhya Pradesh, the Tribunal has referred to us the following questions of law : (1) Whether Explanation to Section 4 (2) of the Central Sales Tax Act is applicable only to inside sales and not to inter-State sales ?

(2) Whether, under the facts and circumstances of the case, one c Form submitted by the assessee under the Central Sales Tax Act was valid ?

( 2. ) THE questions arise in this manner. The assessee, Messrs Girja Prasad Sunderlal, Satna, is a dealer in tendu leaves at Satna. In proceedings for assessment of sales tax for the year 1961-62, the assessee was assessed to pay tax at 7 per cent, on a turnover of Rs. 81,954. 15 P. from sales of tendu leaves to one Messrs A. S. Kasim and Brothers of Tadpali in Andhra Pradesh. The assessing authority declined to assess the turnover at 1 per cent, under Sub-section (1) of Section 8 of the Central Sales Tax Act, 1956 (74 of 1956), on the ground that the declaration in Form "c" of the purchasing dealer submitted by the assessee was invalid being contrary to the pr