( 1 ) BY the assessment order at annexure N to the petition, respondent 1 has disallowed the claim of the petitioner for deduction from its gross turnover for taxation under the Bengal (Finance) Sales Tax Act, 1941 (hereinafter referred to as "the Act"), on the ground that the three items at page 95 of the petition do not constitute sales in the course of export within the meaning of Article 286 (1) (b) of the Constitution, as contended by the petitioner. Though the petition comprised relief against all the three items amounting to Rs. 26,23,067. 15, at the hearing, Dr. Debi Pal on behalf of the petitioner has confined his case to two items only, namely, item 1 amounting to Rs. 9,47,940. 62 and item 3 relating to Rs. 12,04,097. 20.

( 2 ) THE question of law involved in this case has been fully examined, with reference to all authorities then available, in the Division Bench case of S. K. Roy v. Board of Revenue A. I. R. 1967 Cal. 338, to which I was a party. The two propositions formulated therein may be reiterated : (a) Where a local or internal sale is made "for the purpose of export" or as "preparatory to export", it cannot come within the exemption under Article 2