Judgment

A. N. RAY. C. J.:- This appeal by certificate is on the question whether there was any contract of sale pursuant to which goods were moved from the State of Tamil Nadu to the State of West Bengal.

2. The respondent Cement Distributors Private Limited are the agents of the State Trading Corporation. Under the Cement Control Order all manufacturers are required to sell Cement to State Trading Corporation. On 22 November, 1961. the Regional Cement Officer of the State Trading Corporation in Tamil Nadu authorised the respondent to sell the quantity of Cement mentioned in the authorisation note of that date to persons directed by the Regional Cement Officer, State Trading Corporation, Calcutta. The authorisation was in favour of the respondent. The factory which was to supply cement was also mentioned in the note as Dalmiapuram factory. The authorisation further said that 9,000 metric tons were allotted for the fourth period in 1961 for distribution to Calcutta area as directed by the Regional Cement Officer, State Trading Corporation, Calcutta.

3. On 4-11-1961, there was another authorisation issued by the Regional Cement Officer at Calcutta. The note mentioned the respondent Cem