B.N. Banerjee, J. - (1.) The petitioner, a Company incorporated under the Indian Companies Act, is a dealer registered under the Bengal Finance (Sales Tax) Act, 1941. At all material times the petitioner Company was the selling agent of Sone Valley Portland Cement Co., Ltd., having its factory at Japla, in the State of Bihar, and the Managing Agent of Indian Copper Corporation Ltd., having its factory at Ghatsila, also in the State of Bihar.
(2.) Between April 1, 1955 and March 31, 1956, the petitioner company says, it sold diverse quantities of Cement to various parties in different parts of India, including West Bengal, from the Cement factory at Japla and also made similar sales of copper ingots, brass and yellow metal sheets, from the copper factory at Ghatsila.
(3.) Cement, it is not disputed, was a controlled commodity during the material period. By an order, dated 18-8-1948, made under the West Bengal Cement Control Act, 1948; it was provided that none shall dispose of or agree to dispose of cement except In accordance with conditions contained in the written order of the Director of Consumers Goods, West Bengal or the Regional Honorary Cement Adviser to the Government of India, or any officer authorised by the Director or the Adviser as the case may be. The procedure for sale of cement during the relevant period was that purchasers used to obtain authorisations or permits from the authorities for purchase of cement. The permits used to contain reference to the factory wherefrom cement was to be obtained. On the basis of such authorisations or permits purchasers used to place orders with suppliers, like the petitioner company indicating the manner of delivery. Under the orders the petitioner Company was required to deliver cement either ex-factory at Japla or despatch cement booked with railways from Japla to different purchasers at different places in India, including those in the State of West Bengal.;