JUDGMENT : G. G. SOHANI, AG. C. J. By this reference under section 44 (1) of the M. P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has referred the following questions of law to this Court for its opinion : (i) Whether, under the facts and circumstances of the case, the Board of Revenue was justified in holding that mini-buses and pick-up vans are exigible to tax at 10 per cent under Notification No. 913-1358-V-ST, dated 4th March, 1976 and not under Notification No. 4215-6527-V-ST-76, dated 3rd December, 1976 and whether the Board of Revenue was justified in holding that the rate of turnover tax under section 7-B of the Act on pick-up vans and mini-buses would be 10 per cent and not 0. 25 per cent under Notification No. 4217-6527-V-ST-76, dated 3rd December, 1976 ? (ii) Whether, under the facts and circumstances of the case, the Board of Revenue was justified in remanding the case for examining the break up of the sale price in order to ascertain whether turnover tax had been collected by the applicant specially when his books of accounts and sample bills produced did not reveal that the turnover tax had been collected and the order of the Additional Commissioner was not very explicit in that behalf ? 2. The material facts giving rise to this reference, briefly, are as follows : The assessee is a dealer in mini-buses and pick-up vans. The assessee was assessed to tax under the Act at the rate of 9 per cent by the assessing authority in pursuance of the Notification No. 4215-6527-V-ST, dated 3rd December, 1976. The Commissioner of Sales Tax, exercising powers under section 39 (2) of the Act, however, held, after hearing the assessee, that mini-buses and pick-up vans were not covered by the aforesaid notification, but by another Notification No. 913-1358-V-ST, dated 4th March, 1976 and hence liable to be taxed at the rate of 10 per cent. Aggrieved by the order passed by the Commissioner, the assessee preferred an appeal before the Board of Revenue and contended that pick-up vans and mini-buses should have been taxed at the rate of 9 per cent and not at the rate of 10 per cent. This contention was not upheld by the Board. Aggrieved by the order passed by the Commissioner, the assessee preferred an appeal before the Board of Revenue and contended that pick-up vans and mini-buses should have been taxed at the rate of 9 per cent and not at the rate of 10 per cent. This contention was not upheld by the Board. It was also contended on behalf of the assessee that the turnover of the assessee was subjected to turnover tax even though under section 16 (1) (b) of the Amending Act of 1979, the assessee was not liable to pay turnover tax as it had not collected the same. The Board held that further enquiry was necessary to ascertain whether the sale price charged by the assessee for pick-up vans and mini-buses included turnover tax. The Board, therefore, remanded the matter to the Additional Commissioner for deciding the question of liability of the assessee to pay turnover tax afresh in the light of the directions given by the Board. Aggrieved by the order passed by the Board, the assessee sought reference and it is at the instance of the assessee that the aforesaid questions of law have been referred to this Court for its opinion. 3. Now as regards question No. (i), before we proceed to answer that question, it is necessary to refer to the two relevant notifications which are as under : " Notification No. 913-1358-V-ST, dated 4th March, 1976. In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), the State Government hereby exempts in part the classes of goods specified in column (1) of the Schedule below from payment of tax so as to reduce it to the rate of tax mentioned in column (2) of the said Schedule for the period specified in column (3) thereof : SCHEDULe ------------------------------------------------------------------------ Class of goods Reduced rate of tax Period ------------------------------------------------------------------------ (1) (2) (3) ------------------------------------------------------------------------ 1 to 9. . . . . . . . 10. (a) Trucks, buses, 10 per cent. From 1st March, mini-buses and 1976 to pick-up vans 31st March, 1977 including their (both days chassis and bodies. inclusive ).------------------------------------------------------------------------ Notification No. 4215-6527-V-ST-76, dated 3rd December, 1976. . . . . . . . 10. (a) Trucks, buses, 10 per cent. From 1st March, mini-buses and 1976 to pick-up vans 31st March, 1977 including their (both days chassis and bodies. inclusive ).------------------------------------------------------------------------ Notification No. 4215-6527-V-ST-76, dated 3rd December, 1976. In exercise of the powers conferred by section 12 of the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959), the State Government hereby exempts in part the class of goods specified in column (1) of the Schedule below from the payment of tax so as to reduce it to the rate of tax mentioned in column (2) thereof for the period specified in column (3) of the said Schedule :- SCHEDULe ------------------------------------------------------------------------ Class of goods Reduced rate of tax Period ------------------------------------------------------------------------ (1) (2) (3) ------------------------------------------------------------------------ Trucks and buses 9 per cent. From the date including their of publication chassis and bodies. of this notification in the madhya Pradesh Gazette, to 30th November 1977 (both days inclusive ). " ------------------------------------------------------------------------ The contention advanced on behalf of the assessee was that as the rate of tax on trucks and buses has been reduced to 9 per cent by notification dated 3rd December, 1976, it is that rate that should be held to be applicable to mini-buses and pick-up vans. 4. From a perusal of the notification dated 4th March, 1976, it is clear that mini-buses and pick-up vans are specifically referred to in that notification, but in the notification dated 3rd December, 1976, further reduction in the rate of tax is made applicable to trucks and buses only. Pick-up vans and mini-buses are treated as commercial goods, distinct from trucks and buses, as is clear from the notification dated 4th March, 1976. Further reduction in the rate of tax effected by notification dated 3rd December, 1976 is not made applicable to pick-up vans and mini-buses and the Board of Revenue was, therefore, justified in holding that mini-buses and pick-up vans were exigible to tax at the rate specified in the notification dated 4th March, 1976. 5. As regards question No. (ii), it is necessary to bear in mind that under section 16 of the Amending Act of 1979, the assessee was liable to pay turnover tax to Government if it had collected the same and that the burden of proving that no turnover tax was collected during the relevant period, was on the assessee. 5. As regards question No. (ii), it is necessary to bear in mind that under section 16 of the Amending Act of 1979, the assessee was liable to pay turnover tax to Government if it had collected the same and that the burden of proving that no turnover tax was collected during the relevant period, was on the assessee. It is true that merely because the assessee had deposited some amount as turnover tax, it cannot be presumed that the assessee had collected turnover tax for the entire relevant period. But to discharge the burden placed on the assessee, the Board has given opportunity to the assessee to produce the relevant material to enable the Additional Commissioner to arrive at a finding in that behalf. On the facts and in the circumstances of the case, it cannot be held that the Board was not justified in remanding the case. 6. For all these reasons, our answers to questions Nos. (i) and (ii) are in the affirmative and against the assessee. In the circumstances of the case, parties shall bear their own costs of this reference. Reference answered in the affirmative. .