Judgment-

N. H. BHAGWATI

( 1 ) THIS appeal with Special Leave is directed against the order dated 15/01/1955, passed by the Commercial Tax Officer, Canning Street (District I) Charge, Calcutta, assessing the appellants to sale-tax in respect of transactions valued at Rs. 6,21,369-10-3 and assessing sales-tax thereon at 9 pies in the rupees Rs. 27,816, under the provisions of the Bengal Finance (Sales-tax) Act (Ben. VI of 1941) hereinafter referred to as "the Act. "

( 2 ) THE appellants carry on the business of (1) selling goods or of dealers, partly in wholesale and partly retail, of woollen and cotton fabrics and other products; (2) as well as of commission agents of wollen and cotton fabrics and in their latter capacity are and have been the agents or representatives of the British India Corporation Ltd. , Proprietor, The Kanpur Wollen Mills, both at Kanpur in Uttar Pradesh, for the territory comprising West Bengal and Assam and parts of Bihar and Orissa under the terms of an agreement between themselves and their principles dated 2/06/1952, supplemented by a letter dated 7/07/1952, addressed to them by the principals.

( 3 ) THE appellants are duly registered as "dealers" in West Be