JUDGMENT : ( 1. ) THIS is a reference under Section 44 (1) of the Madhya Pradesh General Sales Tax Act, 1958, referring the following question of law for opinion of this Court : "whether or not on the facts and in the circumstances of the case, the assessee is liable for sales tax in respect of the estimated value of the gunny bags which were used when sugar was sold by the assessee and which were in conformity with the standard prescribed by the sugar packing order as prescribed from time to time ?" ( 2. ) THE reference has been made in connection with the assessment year 1971-72. It is not necessary for us to go into any detail in this case as the question referred to us stands fully answered by a Division Bench decision of this Court in the case of Commissioner of Sales Tax v. Bhopal Sugar Industries Ltd. [1981] 48 STC 45 ; (1981) MPLJ 395 wherein similar question had been referred to this court. It will be seen that that case also related to the present assessee with regard to identical transactions in relation to assessment for an earlier year. For the same reasons and following that decision, we answer the question in favour of the assessee and against the Revenue and hold that the assessee is not liable for sales tax in respect of gunny bags when sugar was sold by the assessee and which were in conformity with the standard prescribed by the sugar packing order as prescribed from time to time. There shall be no order as to costs.