DWIVEDI, J. - (1.) THE appellant sold some sugar to certain dealers in Mahe in the assessment year 1957-587 Mahe was then in the French territory. The sugar was transported by ran. The dealers took delivery of the sugar at the Mahe railway station. This station is in the Indian territory.
(2.) THE Sales Tax Officer held that these sales were inter-State sales and levied sales tax on the sales. In appeal the Assistant Commissioner (J.) found that the sales were made in the course of export out of the territory of India and were exempt from sales tax. The Commissioner, Sales Tax, went in revision against the appellate order. The Judge (Revisions) has set aside the appellate order and remanded the case to the Sales Tax Officer. He is of opinion that the appellant has not proved that the Mahe dealers carried the sugar from the Mahe railway station to Mahe in the French territory. He has given an opportunity to the appellant to produce evidence, regarding transport of the sugar to Mahe, before the Sales Tax Officer. Feeling aggrieved with this order, the appellant filed a petition in this Court. The petition was heard by brother Pathak agreed with the Judge (Revisions) and dismissed the petition.
(3.) THIS appeal is against his judgment. The Judge (Revisions) has found that it is not proved that the sugar was actually carried to the French territory. This finding is not challenged before us. But it is maintained that the law does not require such proof. It is enough to show that there was a contract for sale between the appellant and the Mahe dealers and that in performance of that contract the appellant handed over the sugar to the railway, which is a common carrier, for delivery to the Mahe dealers.;