This miscellaneous civil case aries out of sales tax proceedings. The applicants are a partnership firm of bidi manufactures. The firm is situated at Tumsar, tahsil and district Bhandara, and is a registered dealer for purposes of Section 10 of the Sales Tax Act. In the present proceedings before the Sales Tax Officer, Bhandara, for the assessment of the tax for the quarter ending with 12th November, 1947, (the year of the applicants being from Divali to Divali) the applicants showed Rs. 1,29,279-12-0 as the total turnover of the firm. The firm claimed exemption for the whole of this sum on the ground (i) that they had sent goods worth Rs. 1,01,746-2-0 to their own shop at Muzaffarpur in Bihar, and (ii) that they sold goods worth Rs. 27,533-10-0 to registered dealers in Bihar.

2. This contention of the firm was not accepted they were charged sales tax on the entire turnover stated over. The applicants thereupon appealed to the Commissioner of Sales Tax, Madhya Pradesh, with on result. They also applied for revision of the order to the Board of Revenue, but without success.

3. The applicants then applied under Section 23 of the Central provinces and Berar Sales Tax Act, 1947,