Judgment: With consent heard finally. 2. This is a tax reference under Section 70 (2) (b) of the Madhya Pradesh Commercial Tax Act, 1994 (for short, the Act) against the order dated 24.02.2014 passed by the MP Commercial Tax Appellate Board (for short, the Board) in Reference Case No.49/CTAB/2009 (Central), requiring the Board to make a reference to this Court. 3. The petitioner feeling dissatisfied by the order passed by the Board filed an application under Section 70 (1) of the Act before the Board, requesting it to refer the questions to this Court. The Board rejected the application and declined to refer the questions, as would be clear from the order dated 24.02.2014 (Annexure P/1) filed along with this reference. 4. Feeling aggrieved, the petitioner has filed this application under Section 70 (2) (b) of the Act seeking direction to the Board to refer the following the questions for opinion:- “(1) Whether in terms of law laid down by our own Hon'ble High Court in case of Manganese Ore (India) Limited v. Commissioner of Sales Tax, MP [(2005) 7 STJ 412 (MP)], the learned Appellate Board was justified in not accepting the Photostat copies of C-Forms to grant benefit of concessional rate of tax to the applicant? (2) Whether in the facts and circumstances of the case, this Hon'ble Appellate Board failed to appreciate that apart from copy of Form-F 2 stock transfer advise and LR were also submitted and whether after submission of these documents, the benefit of stock transfer could have been refused to the applicant company? 5. The Board, however, declined to refer the aforesaid questions to this Court for being answered. 6. Having heard learned counsel for the parties, we are of the view that the aforesaid questions need to be answered by this Court. 7. Accordingly, we direct the Appellate Board to state the case and refer it to this Court for being answered. 8. Let the questions, as aforesaid, be referred by the Appellate Board. This tax reference stands allowed. C. c. within three days.