JUDGMENT C. P. SEN, J. - This reference has been made under section 44 of the M.P. General Sales Tax Act, 1958, by the Tribunal (Board of Revenue) to answer the following questions of law : "(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 the levy of tax under the M.P. General Sales Tax Act, 1958, on and after August 1, 1972 (i.e., the date from which the Motor Spirit Act was repealed) taking support from the provisions of section 8(1) of the M.P. Vitta Adhiniyam, 1972, and section 10 of the M.P. General Clauses Act, 1957 ?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 the 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 August 1, 1972 ? (3) Whether the Tribunal was right in holding that the sale of second-hand car will not be covered by the term 'business' in view of the judgment of the High Court in the case of Commissioner of Sales Tax v. Project Automobiles [1978] 42 STC 279; [1978] 11 VKN 262 ? 2. The non-applicant is a retail dealer in motor spirit and lubricants. It had purchased certain quantities of motor spirit from wholesale dealers after payment of tax under the Madhya Pradesh Sales of Motor Spirit and Lubricants Taxation Act, 1957 and these were in stock on August 1, 1972. Tax on motor spirit was payable under the said Act by the wholesaler and this was recovered from the retail seller when the goods were transferred. The non-applicant claimed that the stock of motor spirit available with it on August 1, 1972, was tax-paid in their hands and so cannot be reassessed under the M.P. General Sales Tax Act. Tax on motor spirit was payable under the said Act by the wholesaler and this was recovered from the retail seller when the goods were transferred. The non-applicant claimed that the stock of motor spirit available with it on August 1, 1972, was tax-paid in their hands and so cannot be reassessed under the M.P. General Sales Tax Act. This contention was negatived by the assessing authority and in first appeal by the Deputy Commissioner of Sales Tax but in second appeal the Board of Revenue upheld the contention and held that in view of the tax already recovered under the Madhya Pradesh Sales of Motor Spirit and Lubricants Taxation Act, the tax cannot be reassessed under the M.P. General Sales Tax Act as these were in stock on August 1, 1972 and the price received by sale of second-hand car by the dealer will not be computed in the gross turnover of the dealer. 3. The questions referred are concluded by decisions of this Court. The first set of questions were answered by this Court in Commissioner of Sales Tax v. Chhogalal and Sons [1984] 55 STC 200; [1983] 16 VKN 311 and approved in Commissioner of Sales Tax v. Mandla Petroleum Agencies [1986] 19 VKN 308, wherein it has been held : "The sale of the stock of the motor spirit which has suffered tax under the M.P. Sales of Motor Spirit and Lubricants Taxation Act, 1957, will be exempt from the levy of the tax under the M.2P. General Sales Tax, 1958, on the stocks held by the dealer/non-applicant on or after August 1, 1972 and the provisions of section 54 of the M.P. General Sales Tax Act, 1958, will be applicable for claiming exemption on sales of stock of motor spirit on or after August 1, 1972." The third question is also concluded by a decision of this Court in Commissioner of Sales Tax v. Project Automobiles [1978] 42 STC 279; [1978] 11 VKN 262 that the sale of second-hand car will not be covered by the term "business" of the dealer in motor spirit and lubricants. 4. The questions are answered accordingly. There shall be no order as to costs in the circumstances of the case. References answered accordingly.