Judgment ( 1. ) HEARD. ( 2. ) THIS reference under Section 44 of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) is made at the instance of the Revenue for resolution of the following question : "whether under the facts and circumstances of the case, the Tribunal was justified in setting aside the penalty under Section 45-B of the M. P. General Sales Tax Act, 1958 as the assessee was exempted from payment of tax but was not prohibited from collecting the tax from customers. " ( 3. ) IT is seen that the question involved stands answered by a division Bench decision of this Court in Commissioner of Sales Tax, M. P. v. Akshya Industries [1996] 29 VKN 142 wherein it is held that the assessee is not liable to pay penalty under Section 45-B of the Act even if it has recovered tax from the customers. Accordingly we answer the question in favour of the assessee and against the Revenue. ( 4. ) A copy of this order be transmitted to the Board of Revenue with reference to their reference No. 72-PBR/91 arising from the order dated July 19, 1991 passed by the Tribunal in Second Appeal No. 209-I of 1988.