Judgment

KRISHNA IYER, J.:- Mr. S. T. Desai, counsel for the appellants in both the appeals, correctly assured us that the facts are not in dispute, although the legal inference bearing on taxability is very much in controversy.

2. The appellant who has arrived in this Court by certificate under Art.133(1) (a) of the Constitution urges before us that he is not liable to sales tax under the Central Sales Tax Act, 1956 (LXXIV of 1956) (for short, the Act) sought to be levied from him. Admittedly the appellant is a leading dairy of Benaras and has been sending cream to Calcutta for being converted into butter or ghee. The long journey involved and the considerable quantities despatched necessarily called for protective receptacles during transport. So the cream used to be carefully sent in canisters whose lids were sealed by the seller. The Calcutta buyers received the cream and paid for it on the basis of the ghee/butter recovered from the cream supplied. Although there was some controversy even on the facts, counsel on both sides proceeded on the factual findings recorded by the Judge (revisions) who held that the sales were of cream, that they were inter-State sales and that the exe