Judgment

HIDAYATULLAH, J.

( 1 ) THE appellant company (Messrs Himatsingka Timber Ltd.) has appealed to this court by special leave against the order of the High court of orissa daded 10/08/1961, dismissing its application under section 24 (2) of the orissa Sales Tax Act, 1947. The appellant is a public company with its registered office in West Bengal and has branches in different states, including one in the State of orissa. The appellant-company had registered itself as a dealer and held a certificate of registration issued by the Sales Tax Officer, Mayurbhanj, Baripada, under the orissa Sales Tax Act, 1947. The main business of the company was to take forests on lease for the extraction of timber and sleepers. The company held a contract for supply of sleepers to the Sleeper Control Officer, Eastern Group, Calcutta. For this purpose it was extracting sleepers from the forests held on lease by it and was exporting them to Calcutta. As the extracted sleepers were not sufficient in number it made purchases locally from local merchants to make up its quota. In the same way the company purchased other timber to fulfil its obligations outside the State. The sleepers and timber so purcha