( 1. ) THIS judgment shall also govern the disposal of Miscellaneous Civil Case. No. 14 of 1968 (Girdharilal Nannelal, Burhanpur v. The Commissioner of Sales Tax, Madhya Pradesh ). These are two references under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958. Some questions have been referred to us by the Board of Revenue in both these cases. The assessee in both these cases is a firm "m/s. Girdharilal Nannelal" of Burhanpur, which deals in cotton and cotton seeds. Two periods are involved in these references. The first period is from Diwali of 1950 to Diwali of 1951 and the second period is from Diwali of 1951 to Diwali of 1952. Since some questions of fact and law are common between the two periods, both these cases were dealt with by the Board of Revenue together and referred by a common order making a common reference. The questions that have been referred to this court are as follows:-

(1) (a) Whether on the facts and the circumstances of the case, it was legal to treat Rs. 10,000 an item of cash credit standing in the name of the wife of one of the partners of the assessee-firm, as the profit or income out of concealed sales?

(b) If the answer to (a) abo