N.L.Untwalia, J.

1. The Commercial Taxes Tribunal of Bihar has stated a case and referred to the High Court under Sec.25(1) of the Bihar Sales Tax Act, 1947 read with Sub-sections (1) and (3) of Sec. 47 of the Bihar Sales Tax Act. 1959 the following question of law-

"Whether on the facts and in the circumstances of the case, the turnover of the applicant on account of sales made to Nepal purchasers be treated as sales in the course of export of goods out of the territory of India and as such exempt from levy of any sales tax."

2. The facts mentioned in the statement of case prepared by the Tribunal are these. The assessee--Messrs Shankeriee Raut Gopalji Raut -- is a dealer which carried on business at Jainagar in the district of Darbhanga in various commodities. The assessee is a registered dealer under the Bihar Sales Tax Act, and bears registration certificate No. 1086. For the period commencing from the 1st of April, 1958 to 31st of March. 1959 it was assessed to sales tax on a gross turnover of Rs. 5,64,631/- and a taxable turnover of Rs. 2,92,319/- by the Assistant Superintendent of Commercial Taxes, Darbhanga, by his order dated the 25th of October, 1959, a copy of wh