- (1.)THIS order shall also dispose of M. C. C. No. 191 of 1981 (Commissioner of Sales Tax v. Raja Auto Service), M. C. C. No. 193 of 1981 (Commissioner of Sales Tax v. Active Transport Co.) and M. C. C. No. 196 of 1981 (Commissioner of Sales Tax v. Kashyap and Co.), because the facts giving rise to these references and questions referred to therein are common.
(2.)BY these references under Section 44 (1) of the M. P. General Sales Tax Act, 1958 (for short "the Act"), the Board of Revenue, M. P. , Gwalior, has referred the following questions of law for the opinion of this Court :
(1) Whether in the facts and circumstances of the case, the sale of the stock of motor spirit which has suffered tax under the M. P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 (Act No. 4 of 1958), will be exempt from levy of tax under the M. P. General Sales Tax Act, 1958, on and after 1st August, 1972 (i. e. , the date from which the Motor Spirit Act was repealed), taking support from the provisions of Section 8 (1) of the M. P. Vitta Adhiniyam, 1972, and Section 10 of the M. P. General Clauses Act, 1957 ? (2) Whether provisions of Section 54 of the M. P. General Sales Tax Act, 1958, will be applicable for claiming exemption on sales of the stock of motor spirit on and after 1st August, 1972 ?

(3.)THE facts giving rise to these references briefly stated are as follows :
The assessees are retail dealers in motor spirit and lubricants. They had purchased certain quantities of motor spirit from wholesale dealers before 1st August, 1972. Tax on motor spirit and lubricants was charged under Section 3 of the M. P. Sales of Motor Spirit and Lubricants Taxation Act, 1957 (for short "the Motor Spirit Act" ). Tax was levied at the point of first sale of motor spirit in the State. It was payable by a dealer effecting such sale. Under item No. 34 of Schedule I to the Act sales of motor spirit as defined in the Motor Spirit Act were exempt from tax. By the M. P. Vitta Adhiniyam, 1972 (Act No. 20 of 1972) (for short "the Finance Act"), the Motor Spirit Act was repealed. Section 5 of the Finance Act inserted a new entry 38-A in Part II of Schedule II to the Act. This entry prescribed the rates of tax on sales of petrol, light diesel oil, high speed diesel oil, aviation spirit and aviation turbine fuel and other motor spirits. Entry No. 34 relating to motor spirit in Schedule I was omitted. The Finance Act came into force on 1st August, 1972. Thus, with effect from 1st August, 1972, motor spirit ceased to be taxable under the Motor Spirit Act and was made taxable under the Act. The assessees, as stated above, had purchased certain quantities of motor spirit from wholesellers before 1st August, 1972. Tax on the sale of such motor spirit was payable under the Motor Spirit Act by the wholeseller and the assessees had in stock with them certain quantities of motor spirit on 1st August, 1972, on which tax had already been paid under the provisions of the Motor Spirit Act. This balance stock of motor spirit was sold by the assessees after 1st August, 1972. The assessees claimed deductions from their turnover of the sales made by them from out of their stock of the said motor spirit after 1st August, 1972, on the ground that the tax had already been paid on the same under the provisions of the Motor Spirit Act and therefore the same were not liable to be taxed under the provisions of the Act.