Judgment

SHAH, J.: Rohtas Industries Ltd., a public limited company registered under the Indian Companies Act having its registered office at Dalmia Nagar in the State of Bihar, is engaged in the manufacture, amongst other commodities, of cement, and is registered as a "dealer" under the Bihar Sales-Tax Act, 1944. In proceedings for assessment of sales-tax, the company denied its liability under the Act to pay tax in respect of cement supplied, delivered or consigned pursuant to orders issued by a company called the Cement Marketing Company Ltd; hereinafter called the Marketing Company, in the following six quarters ending : September 30,1945, June 30, 1946, September 30,1946, December 31,1946, March 31,1947, and June 30,1947, on the plea that there was no sale by the appellant company to the Marketing Company. The plea of the company was disallowed by the Sales-Tax Officer : also by the Commissioner, Sales Tax, Patna Division and by the Board of Revenue, Bihar. At the instance of the company, the following question was referred by the Board of Revenue to the High Court of Judicature at Patna for its opinion :

"Whether on the construction of the agreement dated the 4th June, 1942, be