Judgment

S. R. DAS CJI.: This is an appeal by special leave against the order of the High Court of Judicature at Nagpur dated June 29, 1954, answering against the appellant certain questions referred to it by the Board of Revenue under S. 23(1) of the Central Provinces and Berar Sales Tax Act, 1947 (hereinafter referred to as "the Act"). The reference arose out of an order of assessment made on the respondent for payment of sales tax for the period June 1, 1947, to November 12, 1947, on a taxable turnover of Rs. 30,067-9-0.

2. The facts leading of to the present appeal may shortly be stated as follows. The respondent deals in matchwood called "sawar" (Bombay Malabaricum). His place of business is situated at Chanda in the erstwhile Central Provinces. In January 1948 the respondent entered into an agreement with the Western India Match Co. Ltd., which is popularly known and will hereinafter be referred to as "WIMCO" for the supply of a minimum quantity of 2,500 tons of sawar logs during the season 1947-48. This agreement is evidenced by WIMCO s letter dated 7-1-1948, accepting and confirming it. Unfortunately that letter, although a part of the record, has not been printed in the Pape