Judgment

RAY, C.J.I. :- These two appeals by certificate and the writ petitions turn on the question whether the contract for sale of goods was an inter-State sale or an intra-State sale.

2. The appellant is a company having its registered office at Calcutta. There are branches at Bombay, Delhi, Madras and Lucknow. The main factory is at Madras.

3. In order to appreciate the real controversy it is necessary to refer to the facts of one of the Civil Appeals as a pattern of transaction.

4. In Civil Appeal No. 1838 of 1969 Asha Metal Works of Bombay referred to as the Bombay buyer wrote to the Bombay branch of the appellant asking for lowest quotation of certain goods. The Madras branch which has the principal factory there for manufacture of goods was written to by the Bombay branch. The Madras branch wrote to the Bombay branch quoting the prices f.o.r. Madras. The Bombay branch then wrote to the Bombay buyer that the price was f.o.r. Madras and delivery would be ex-works Madras. The Bombay buyer thereupon placed the order with the Bombay branch.

5. On these facts counsel for the appellant contended that the sale was at Bombay inasmuch as the Bombay buyer placed the firm order at Bombay,