( 1. ) THIS reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, has been made at the instance of the assessee. The questions of law which have been referred to us for our opinion are :

(i) Whether, in the facts and circumstances of the case, the rejection of the account books of the applicant was justified and the enhancement of the turnover disclosed by his account books to Rs. 87,000 from Rs. 85,633. 03 for the period 12th November, 1958, to 31st March, 1959, and to Rs. 92,000 from Rs. 90,017. 05 for the period 1st April, 1959, to 31st October, 1959, was warranted ? (ii) Whether, in the facts and circumstances of the case, the imposition of purchase tax under Section 8 (1) of the M. P. General Sales Tax Act, 1958, on the lease money amounting to Rs. 41,750 paid by the applicant after 1st April, 1959, for the purchase of forest coupes was justified ?

( 2. ) THE facts material for this reference as given in the statement of the case are these. The assessee is a forest contractor and deals in timber, ballis, etc. His turnover of sales for the period 12th November, 1958, to 31st October, 1959, was assessed to tax. For the period 12th November, 19