( 1. ) THIS judgment will govern the disposal of Miscellaneous Civil Cases Nos. 198, 199 and 200 all of 1970.

( 2. ) THESE are three sales tax references made by the Sales Tax Appellate Tribunal (Board of Revenue) at the instance of the dealer referring for our answer the following questions of law :

(1) Whether, on facts and circumstances of the case, the Tribunal was correct in holding that there was an implied sale of packing material, namely, bardana and patti, along with sale of cloth bales, and the packing material was liable to tax under the State Act as well as under the Central Act? (2) "whether, on facts" and circumstances of the case, the Tribunal was correct in holding that coal ash sold by the applicant was not coal for purposes of entry No, 2, Part II of the State Act but should be treated as residuary article for purposes of tax ? Miscellaneous Civil Case No. 198 of 1970 relates to assessment of sales tax payable under the Madhya Pradesh General Sales Tax Act, 1958, for the period 1st January, 1960, to 31st December, 1960 ; Miscellaneous Civil Case No. 199 of 1970 relates to assessment of sales tax payable under the Central Sales Tax Act, for the period 1st J