( 1 ) THIS is an appeal from a judgment and order making a Rule issued in the writ petition against the Appellant absolute. The relevant facts of the case which are not very much in dispute are as follows :-The respondent No. 1 Messrs. Vishnu Agencies Private Ltd. is a registered dealer under the Bengal finance (Sales Tax) Act, 1941 and a licensed stockist and dealer of cement which is a controlled commodity and its distribution is completely regulated by the West Bengal Cement Control Act and the orders and notifications made thereunder.

( 2 ) THERE is no dispute that the respondent No. 1 is a licensed stockist under the said Cement Control Act and the orders and notifications made thereunder from time to time.

( 3 ) THE only question raised in this appeal is whether the transactions between the respondent No. 1 Messrs. Vishnu Agencies Private Ltd. and the permit licence holders for cement issued by the Director of Textile and Consumer Goods of the West Bengal State Licensing Authority for iron and steel and cement constitute safe of goods under the Sale of Goods Act. In other words, are the provisions of Bengal Finance (Sales Tax) Act, 1941 are attracted in respect of transacti

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