( 1 ) THE facts, as stated in the Statement of Case in this Reference, are as follows :

( 2 ) THE assessment year is the year ending March, 1952, and the Assessee is the Bhowrah Coal Co. , a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as 'the Act' ). The Assessee's claim for exemption from being taxed under the Act, on two categories of transactions have been disallowed and this disallowance has led to this reference. These two transactions are (i) "sales of coal made to certain shipping agents for shipment of coal to countries outside India and (ii) Sales of coal made to B. N. R. " (i) As regards the first item, the facts are that at the relevant period, under the provisions of the Colliery Control Order, 1945 coal could not he exported out of India without the sanction of the Government. The latter placed orders for export through dealers selected by it and such dealers delivered the good to the shipping agents as directed in the orders. The assessee executed such orders and the coal was in fact exported in pursuance thereof, though the names of the foreign buyers were unknown to the Assessee. (ii) As regards the second i