Short Note : 1. This is a reference made by the President of the Board of Revenue seeking an answer to the question : "Whether hessian is cloth under entry (vi) of Schedule I of the M.P. General Sales Tax Act, 1958 and as such exempt from sales tax ? 2. The facts giving rise to this reference are that in the assessment for the calendar year 1965 it was held ultimately by the Tribunal that hessian used as packing material is cloth under Item 6 of Schedule I and is, therefore, exempt from sales-tax. The Commissioner of Sales Tax challenged this view taken by the Board and submitted an application on 30-5-1969. By a subsequent amendment made by Act No. 13 of 1971, Item 6 of Schedule I has been amended and in the context of this amendment and the view expressed by this Court that the learned Chairman of the Board of Revenue referred the question before us. Held : In Commissioner of Sales Tax Bhopal v. New Bhopal Textile Ltd. Bhopal, 1970 JLJ 534 , it was held that as hessian is also cloth made of Jute or hemp fibre it falls within the exempted category in Item 6 of Schedule I. After this decision, it appears that an amendment has been made. Section 9 of the amended Act reads : "In Schedule I to the principal Act,-in entry 6, for the words 'but excluding silk fabrics and articles made thereof,' the words 'but excluding silk fabrics, articles made thereof and hessian cloth,' shall be substituted." 3. By this amendment, therefore, hessian cloth has been excluded from the operation of Item 6. Consequently, hessian cloth is not exempt from Sale Tax under Item 6 of Schedule I. This amendment has been given retrospective operation. This Court in Commissioner of Sales Tax, Madhya Pradesh v. Maheshwari Trading Co., 1978, 11, Vikraya Kar Nirnaya page 145 has held that by the amendment hessain cloth has been excluded from the operation of Item 6 and thus is not exempted from sales-tax. A similar view has been taken in Commissioner of Sales Tax, M.P. v. Bharat Kala Bhandar, 1971 (28) STC 387 . 4. A similar view has been taken in Commissioner of Sales Tax, M.P. v. Bharat Kala Bhandar, 1971 (28) STC 387 . 4. Consequently, this reference is allowed and the question is answered in the negative by saying that 'although hessian is cloth, but hessian cloth is not exempted from sales-tax under Item 6 of Schedule I. In the circumstances of the case the parties are directed to bear their own costs. 1970 JLJ 534 referred to, 1978 (II) Vikraya Kar Nirnaya 145 and (1971) 28 STC 387 relied on. Reference allowed.