Ravi S.Dhavan and Aftab Alam JJ.

1. This petition has been filed by M/s. Alcatel Modi Network Systems Ltd. Gurgaon (Haryana) impugning the order of assessment, Assessment Year 1998-99. This order of assessment had been passed under the Bihar Finance Act, under Subsection(5) of Section 17 of the Act.

2. The petitioner manufactures telephone equipments. There is no issue that certain consignments became the subject matter of sale to the Telephone Exchange site Hajipur, Bihar. On this was bom an issue whether the assessment could be done under the Bihar Finance Act, 1981 or the Central Sales Tax Act, 1956.

3. The contention of the petitioner is that the assessment order as has been made is incorrect and without jurisdiction as there has been no sale so as to attract a notice upon it and the question of an assessment does not arise.

4. The Court is not inclined to make any comment on the issues as on record an aspect that there was a consignment, invoice and transport of goods from Gurgaon (Haryana) into the State of Bihar and the delivery was to be made at a site in Bihar and the sale was to be effected within this State are aspects noticed in the assessment order itself. May