Ray, C. J. - (1.) The petitioner in this Writ Petition raises the question that the supplies of crude oil made by the petitioner Oil and Natural Gas Commission referred to as the Commission to Indian Oil Corporation Limited referred to as the Corporation are not exigible to Sales-tax either by the State of Assam or the State of Bihar under the Central Sales Tax Act or the Bihar Sales Tax Act respectively. The petitioner contends that the supplies by the Commission to the Corporation are pursuant to directions/orders of the Central Government and therefore there is no contract of sale. The petitioner in particular contends that the Commission is obliged to supply to the Corporation and the petitioner has no volition or freedom in the matter. The petitioner, therefore, contends that there is no contract of sale between the Commission and the Corporation.
(2.) The Second contention of the petitioner is that if it be held to be sales these are inter-State sales under Section 3 (a) of the Central Sales Tax Act, 1956 and the State of Bihar is not competent to levy Sales-tax under Section 16 (5) of the Bihar Sales Tax Act.
(3.) In order to find out as to whether the transactions between the Commission and the Corporation amounted to a sale, it is necessary to ascertain the correct facts.;