ORDER The decision rendered in this case shall govern disposal of other cases involving identical point though the issue is raised between different parties. These are all applications made under section 44(2) of the Madhya Pradesh General Sales Tax Act, 1958 (since repealed) read with section 70(2) of the Madhya Pradesh Commercial Tax Act, 1994 by the State for calling reference on the question proposed by the applicant. The Tribunal by the impugned order declined to make a reference when sought by the State giving rise to making of this application by the applicant - State asking this court to direct the Tribunal to make a reference to this court as required under section 44(1) of the M.P. General Sales Tax Act, 1958 (since repealed) read with sub-section (2) of section 70 of the M.P. Commercial Tax Act, 1994. We have gone through the entire controversy including the orders passed by the Tribunal in appeal and also the order passed by the Tribunal declining to make a reference essentially on the ground that the issue sought to be referred by way of referable question stands answered by the jurisdictional High Court and hence, no need to make a reference. Having examined the controversy in detail, in our opinion and in the light of question proposed, it would be in the interest of the parties that the question proposed is examined by this court in detail, keeping in view the subsequent amendments made in the State Act in some sections, so that the issue is examined and decided again comprehensively. Since the question proposed is a pure question of law and has a bearing over large number of cases involving interpretation of definition of incidental goods unamended as also amended, the question needs to be examined again though decided to some extent by this court previously. We thus feel that the question proposed does arise out of the order passed by the Tribunal in appeal and it being a question of law need to be referred to this court for answer on merits. We are, therefore, of the opinion that the Tribunal should be called upon to make a reference on the question proposed by the State. We are, therefore, of the opinion that the Tribunal should be called upon to make a reference on the question proposed by the State. We, therefore, allow all these applications and direct the Tribunal, i.e., Board of Revenue (now called as M.P. Commercial Tax Appellate Board) to refer the case to this court under section 44(1) of the M. P. General Sales Tax Act, 1958 on the question referred infra : "Whether under the facts and circumstances of the case, the Tribunal was justified in holding that no entry tax is payable on the purchase of plant and machinery even after March 31, 1995 particularly in view of amendment of section 2(bb) of Entry Tax Act with effect from April 1, 1995 ?" Let the statement of case be submitted to this court by the Appellate Board in each case on the basis of facts involved in particular case with specific details of orders passed by the authorities in that case on the question referred supra within 3 months. The registry to forward copy of this order to Appellate Board to enable them to make reference as directed. Let copy of this order be kept in the file of each case and be treated as part of that case. No costs.