JUDGMENT This is a sales tax reference under section 44(1) of the M.P. General Sales Tax Act, 1958, at the instance of the Revenue made by the Sales Tax Tribunal. The following question of law has been referred for answer to this Court which reads as under : "Whether, under the facts and in the circumstances of the case, Board of Revenue was justified in holding that 'coal tubs' are not covered in all kinds of vehicles but are covered in accessories of machinery and hence liable to be taxed at concessional rate of tax under Notification No. 1230-878-V-ST, dated March 28, 1968 ?" 2. The respondent, M/s. National Enterprises, Shahdol, is a dealer in motor cycles, spare parts of coal tubs. They were assessed to sales tax for the period from April 1, 1980 to March 31, 1981 by the Sales Tax Officer, Shahdol, vide his order dated October 30, 1982. Being aggrieved by the aforesaid order, the respondent filed first appeal before the Appellate Deputy Commissioner of Sales Tax, Satna, who rejected the appeal and upheld the demand. Aggrieved against this, the respondent/dealer filed a second appeal before the Tribunal and the Tribunal by its order, dated January 28, 1985, accepted the appeal of the assessee/dealer and observed that by virtue of the Notification No. 1230-878-V-ST, dated March 28, 1968, issued under section 12 of the M.P. General Sales Tax Act, 1958, certain items, when sold from one registered dealer to another registered dealer and when these items are used in an activity involving manufacture or processing and included in the certificate of registration, they would be eligible for a concessional 2 per cent rate of sales tax. When the selling dealer has sold the coal tub which is included in the certificate of registration of the purchasing dealer as incidental goods/subsidiary piece of equipment of the coal mining plant will be subject to concessional rate. Hence Tribunal set aside the order of the Appellate Deputy Commissioner. Therefore, this reference has been made at the instance of the Revenue. 3. We have gone through the matter. Notification No. 1230-878-V-ST, dated the March 28, 1968, reads as under : Notification No. 1230-878-V-ST, dated the March 28, 1968. Hence Tribunal set aside the order of the Appellate Deputy Commissioner. Therefore, this reference has been made at the instance of the Revenue. 3. We have gone through the matter. Notification No. 1230-878-V-ST, dated the March 28, 1968, reads as under : Notification No. 1230-878-V-ST, dated the March 28, 1968. "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 mentioned 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) and subject to the restrictions and conditions specified in column (4) of the said Schedule. SCHEDULE ------------------------------------------------------------------------ Class of goods Reduced rate Period Restrictions and of tax conditions subject to which exemption is granted ------------------------------------------------------------------------ (1) (2) (3) (4) ------------------------------------------------------------------------ Machinery, plant, One per cent From 1st When sold by a tools, spare parts April, 1968 dealer registered and accessories to 19th under the Madhya thereof. (1-4-1968 June, 1974. Pradesh General to 27-3-1969). Sales Tax Act, 1958 (No. 2 of 1959), to another such dealer against a declaration in writing in the appended form that the goods sold are purchased for use by him in the manufacture or processing inside the State of Madhya Pradesh of goods for sale." --------------------------------------------------------------------- There is an appendix which is a declaration reads as under : "APPENDIX Declaration I................. a dealer holding registration certificate No........ under the Madhya Pradesh General Sales Tax Act, 1958, hereby declare that I have purchased the undernoted machinery/plant/tools/spare parts/accessories thereof from Shri................. a dealer holding registration certificate No...... under the said Act for Rs........... under bill/invoice No..... dated........ and further declare that they are for use in manufacture/processing inside the State of Madhya Pradesh, of goods for sale. I further certify that my said certificate of registration was in force on the date of the purchase of the aforesaid goods. Details of articles purchased. Date................. Signature of the dealer or agent duly authorised in writing in this behalf." 4. The selling dealer/assessee, M/s. National Enterprises, Shahdol, sold these coal tubs to Western Coalfields Ltd., and it is alleged that these tubs are used for transporting the coal from the point of mining to the point of screening. Details of articles purchased. Date................. Signature of the dealer or agent duly authorised in writing in this behalf." 4. The selling dealer/assessee, M/s. National Enterprises, Shahdol, sold these coal tubs to Western Coalfields Ltd., and it is alleged that these tubs are used for transporting the coal from the point of mining to the point of screening. The Tribunal though found that these coal tubs will be treated to be the machinery it has been clearly mentioned in the appellate order of the Deputy Commissioner of Sales Tax that these coal tubs have been included as an incidental goods in the certificate of registration of the Western Coalfields. Once this item has been included as incidental goods in certificate of registration of the Western Coalfields and the assessee/selling dealer has sold those goods on the basis of that declaration then his responsibility is over on the basis of the declaration given by the purchasing dealer. It is an admitted fact that this item, i.e., coal tubs has been included in the certificate of registration and a declaration in the appendix has been given by the purchasing dealer to the assessee and assessee has charged the concessional rate of 2 per cent, then the responsibility of the selling dealer is over. The selling dealer is not responsible for anything that whether this item like coal tubs will be part of the machinery, plant, tools, spare parts and accessories thereof because he has sold these goods at the concessional rate on the basis of the declaration given by the purchasing dealer. Therefore, the responsibility of the selling dealer is over on the basis of the declaration given by the purchasing dealer that he is entitled to purchase these goods at the concessional rate as the same has been included in the certificate of registration. Whether these goods really fall under the notification or not that is not for the selling dealer. In case it is found that the goods do not fall in that exemption notification, then the assessing authority can proceed against the purchasing dealer for purchasing these items at concessional rate and can recover the full rate of tax which is admissible. Therefore, this part of the finding of the Tribunal is affirmed. In case it is found that the goods do not fall in that exemption notification, then the assessing authority can proceed against the purchasing dealer for purchasing these items at concessional rate and can recover the full rate of tax which is admissible. Therefore, this part of the finding of the Tribunal is affirmed. We do not want to go into the second question whether these coal tubs will fall under the machinery part because that is not necessary for disposing of this reference. 5. Hence the reference is answered in favour of the assessee and against the Revenue.