( 1. ) THIS is a reference under Section 44 (1) of the M. P. General Sales Tax Act, 1958. The questions referred for our decision are:

(1) Under the facts and the circumstances of the case, is the sale of cotton by auction under the cotton pool scheme a sale by the society liable to tax under the scheme of the M. P. General Sales Tax Act, 1958? (2) Are the oil-engines and centrifugal pumps sold by the society agricultural machinery? (3) Are such of the oil-engines and centrifugal pumps as have been sold to agriculturists for bona fide agricultural purposes, agricultural machinery for the purposes of item 44 of Part II of Schedule II appended to the M. P. General Sales Tax Act, 1958?

( 2. ) THE society-The Madhya Pradesh State Co-operative Marketing Society, Jabalpur-is a registered dealer under the Madhya Pradesh General Sales Tax Act, 1958. The assessment in question is for the period from 1st July, 1959 to 30th June, 1960. The only items regarding which the abovesaid questions are framed are:

(i) Sales to the extent of Rs. 2,76,416. 00 on account of transactions under the cotton pool scheme at the Burhanpur branch of the society, and (ii) Sales of the centrifugal oil-engin