JUDGMENT : VIJAYVARGIYA, J. By this reference under section 44 of the M. P. General Sales Tax Act, 1958, the Board of Revenue, Madhya Pradesh, Gwalior, has referred the following question of law for the opinion of this Court : " Whether for purposes of section 6 (2) of the Central Sales Tax Act, it is sufficient to produce only the certificate in form E-I or whether it is obligatory to produce the original of the declaration in form C received from the purchasing dealer as stipulated by rule 8-D of the Madhya Pradesh Sales Tax (Central) Rules, 1957 ?" 2. The material facts giving rise to this reference as stated in the statement of the case are as follows : The assessee was assessed to sales tax for the accounting period diwali 1964-65. The assessee claimed exemption under section 6 (2) of the Central Sales Tax Act, in respect of a sum of Rs. 59,446, for which he produced certificates in form E-I only and did not produce declarations in form C, as required by rule 8-D of the Madhya Pradesh Sales Tax (Central) Rules, 1957. Therefore, the assessing officer disallowed the exemption claimed by the assessee which was also maintained in the first appeal. The Board of Revenue, in second appeal, allowed the exemption on the ground that the subsequent sale was supported by declaration required under section 6 (2) of the Central Act, namely, the E-I form. At the instance of the Commissioner of Sales Tax, the Board of Revenue has referred the aforesaid question of law, for the opinion of this Court. In Commissioner of Sales Tax, Madhya Pradesh v. Shivnarayan Jagatnarayan [1978] 42 STC 315, a similar question of law was referred for the opinion of this Court and this Court has answered the question against the department. This Court held that rule 8-D of the Madhya Pradesh Sales Tax (Central) Rules, 1957, is merely directory and not mandatory and the assessee is entitled to get the exemption under section 6 (2) of the Central Sales Tax Act, 1956, even without production of declarations in form C obtained from the purchasing dealer. This case was followed by another Division Bench of this Court in Ganeshdas v. State of Madhya Pradesh (Miscellaneous Petition No. 562 of 1973 ). We respectfully agree with the view taken in the aforesaid decisions. This case was followed by another Division Bench of this Court in Ganeshdas v. State of Madhya Pradesh (Miscellaneous Petition No. 562 of 1973 ). We respectfully agree with the view taken in the aforesaid decisions. Our answer to the question referred to us, therefore, is that for purposes of section 6 (2) of the Central Sales Tax Act, it is sufficient to produce only the certificate in form E-I and it is not obligatory to produce the original of the declaration in form C received from the purchasing dealer, as stipulated by rule 8-D of the Madhya Pradesh Sales Tax (Central) Rules, 1957. 3. In the circumstances of the case, there shall be no order as to costs of this reference. .