M. C. JAIN, AG. C. J. - (1.) THE above six revision petitions raise a common question, therefore, they are being disposed of by a common order. THE only controversy in the revision petitions is as to whether the Board of Revenue was right and justified in holding that the sales were outside the State of Rajasthan and were not inter-State sales. THE contention advanced by the Revenue was that on the basis of entries in the "nood bahi" of "dalal" Pusa Ram Kasta, it should have been held as proved that the sales were inter-State sales. THE assessing authority as well as the Deputy Commissioner (Appeals) had rightly relied upon the entries in the "nood bahi". According to the Revenue Pusa Ram Kasta was the "dalal" of the assessee and the entries in the "nood bahi" should be taken to be entries in relation to the transactions which were in fact inter-State transactions. THE transactions which were found in the entries in the "nood bahi" were taken note of by the assessing authority as well as by the Deputy Commissioner (Appeals ). On the basis of those entries inferences were rightly arrived by the two authorities that in fact the transactions in question were transactions in the nature of inter-State sales and not transactions in the nature of sales outside the State. Whether a sale is an inter-State sale or a sale outside the State, is a question of fact. This question of fact can be decided on the basis of material or evidence brought on record. From the side of the assessee declarations were submitted and those declarations were not found to be untrue after inquiry. THE question that arises for consideration is whether on the basis of entries in the "nood bahi" of "dalal" can it be found that the declarations are untrue. It may be stated that the assessee was not afforded any opportunity to discredit the entries in the "nood bahi". Admittedly neither the "dalal" has been examined nor the entries were proved. Evidentiary value of the evidence of the entries in the "nood bahi" in the absence of the statement of "dalal" is almost nil and besides that an opportunity should have been afforded to the assessee to discredit the entries in the "nood bahi" by production of "dalal" and affording an opportunity of cross-examination to the assessee. THE inference of contract can be drawn at times if there is necessary material for that but in the instant case no such inference can be drawn that there was a contract of sale and in pursuance of the contract of sale goods moved from Rajasthan to outside the State of Rajasthan. An inference regarding contract can be drawn on the basis of proved circumstances but in the instant case, there is no material on the basis of which such an inference can be drawn that there existed any contract of sale in pursuance of which goods were transported from the State of Rajasthan. Thus the essential requirements or ingredients of inter-State sale are lacking in the present case. It may be mentioned that no such opportunity was even sought before the Board of Revenue by the Revenue that the case may be sent back to the assessing authority for production of evidence and material. At this stage now it would not be proper for this Court to grant such indulgence to the petitioners. Thus, on the basis of material on record, in my opinion, the Board of Revenue was right and justified in holding that it is not established that the transactions in question were inter-State sales and as such the orders of the Board of Revenue calls for no interference. In the result these revision petitions have no force and these are, therefore, dismissed. Parties shall bear their own costs. Petitions dismissed. .;