Judgment

HIDAYATULLAH, J. : This is an appeal with a certificate under Art. 132 (1) of the Constitution granted by the former High Court at Nagpur. During the course of the hearing, the appellant applied under Article 132 (3) for leave to appeal to this Court on the ground that other questions had been wrongly decided. We shall refer to that petition later.

2. The appellant is the proprietor of a firm called C. P. General Agency, and held a sales tax registration certificate for the period, November 13, 1947 to November 1, 1948. For that period, he filed a return under the Central Provinces and Berar Sales Tax Act, showing a gross turnover of Rs. 73,713-6-0, as sales of goods mentioned in Sch. I of the Act, and Rs. 1,28,923-7-3, as sales of other goods. He also paid an advance tax of Rs. 2,239-6-6. He was assessed on March 17, 1953, by the Assistant Commissioner of Sales Tax. His total turnover was computed at Rs. 13,93,635-10-6, and a total tax of Rs. 44,153-3-6 was assessed. In the return filed by the appellant, he had claimed exemption on sales of bidis amounting to Rs. 12,99,389-9-9 on the ground that they were exported from the taxable territories before the contract for sale wa