G.G. Sohani, J.
1. By this reference under Section 44(1) of the M.P. General Sales Tax Act, 1958, hereinafter called 'the Act', the Board of Revenue has referred the following question of law to this Court for its opinion :
Whether, under the facts and circumstances of the case, iron sheets purchased by the dealer from registered dealer after payment of tax could not be subjected to tax again in view of Section 15 of the Central Act, as iron sheets were declared goods under Section 14 of the Central Act
2. The material facts giving rise to this reference briefly are as follows : The assessee is a dealer in grains, oil-seeds, cotton, iron sheets, etc., and was assessed to tax under the Act for the period commencing from 1st July, 1965, to 30th June, 1966. It came to the notice of the assessing authority that sales of black corrugated sheets which fell under the category of 'iron and steel' were taxable at the last point but deduction was wrongly allowed in that behalf by the order of assessment. The assessment was therefore reopened by the assessing authority under Section 19(1) of the Act, and it was held that the goods in question were liable to tax at the last point of sale. The order of assessment was accordingly passed in respect of assessment years 1965-66 and 1966-67. Aggrieved by these orders, the assessee preferred appeals before the Deputy Commissioner of Sales Tax but the appeals were dismissed. On further appeal, the Board held that black corrugated sheets could not be assessed to tax again in view of the provisions of Section 15 of the Central Sales Tax Act. Aggrieved by the order passed by the Board, the department submitted an application for making a reference, and it is at the instance of the department that the aforesaid question of law has been referred to this Court for its opinion.
3. Now it is not disputed that the assessee could have availed of the facility of purchasing iron sheets without paying tax by furnishing declarations in form XII and that the assessee had failed to do so. In identical circumstances, a Division Bench of this Court has held as follows in Commissioner of Sales Tax, M.P. v. Bansal Brothers, Bhilai  49 STC 147 (M. C. C. No. 774 decided on 19th April, 1980):
If the assessee before us had acted diligently, it could have avoided the payment of tax as part of the sale price to the selling dealer from whom it purchased the goods. As earlier pointed out by us, if the assessee paid the tax as part of the price to the selling dealer, it is itself to be blamed. The sales made by it to the consumers are taxable under the scheme of the State Act and are not hit by the bar contained in Section 15 of the Central Act.
We respectfully agree with the aforesaid observations.
4. In view of this decision, our answer to the question referred to us is that the assessee is liable to pay sales tax in respect of the declared goods which it had purchased from a registered dealer after payment of tax, without furnishing to him the declarations in the prescribed form. In the circumstances of the case, the parties shall bear their own costs of this reference.