1. This judgment shall also dispose of Misc. Civil Case No. 494 of 1981.

2. This reference is made by the Tribunal at the instance of the dealer under Section 44(1) of the M. P. General Sales Tax Act, 1958, to answer the following questions of law, namely :

(a) Whether on the facts and in the circumstances of the case, the proceedings under Section 39(2) of the Act were lawful ?

(b) Whether on the facts and in the circumstances of the case, the reading and interpretation of the declaration contained in form XII-A was proper and correct and the levy of additional tax in the form of penalty under Section 8(2) of the Act was lawful and justified ?

3. The dealer, M/s. Sushil Kumar Sharad Kumar of Rewa, deals in paper, strawboard, binding cloth and exercise books. The relevant periods of assessment are 7th October, 1966 to 31st March, 1967 and 1st April, 1967 to 31st October, 1967 which have given rise to these two references. The dealer purchased paper from the Orient Paper Mills in this State of M. P. at concessional rate in accordance with section 8(1) of the Act, giving the declaration in form XII-A. The paper was then sent to the dealers at Allahabad in the State of Uttar Prade