Short Note : 1. This is an application under Section 41 (2) of the Madhya Pradesh General Sales Tax Act. 2. This case and Misc. Civil Cases Nos. 167 and 168 of 1976 involve common question about the interpretation of the Notification dated 6th May 1961 granting exemption to certain commodities from sales tax and the question involved is as to the whether Rajka seed is included in this Notification or not. The question on which a reference is sought is: "Whether in the facts and circumstance of the case Rajka plant known as lucern in English and Medicage Sativa in Latin is a grass for the purposes of granting exemption under the Notification No. 1163393-5-ST, dated 6.5.1961." 3. It is not disputed that Rajka plant is a kind of grass which is used as cattle fodder. An attempt was made to suggest that Rajka seed which in English, it is alleged, is known as lucern and Medicage Sativa in Latin means something more than what is understood in common parlance. The Notification has described a class of goods which are exempted. They read:- "1. Seeds, plants and bulbs of vegetables, grass, fruits and flowers other than seeds which are covered by the term, Oil seeds, which specified in section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956)." 4. This clearly indicates that seeds, plants and bulbs of vegetables or grass are exempted. In common parlance it is not dispute that Rajka Plant is known to be a kind of grass which is used as cattle fodder. Therefore, the Rajka seed apparently will fall within the notification as mentioned above. When the meaning of the term itself is evident and is clearly understood it could not be said that this involves a question of law for which the Tribunal be directed to state a case. Application rejected.