K. C. DAS GUPTA, C. J.

( 1 ) THIS appeal is against an order of Sinha, J. . discharging a Rule which he had earlier issued on the respondents, directing them to show cause why a writ in the nature of certiorari or a writ in the nature of prohibition or mandamus should not issue for quashing an order in sales tax assessment proceedings of the 26th June, 1956, and some consequential orders. It appears that tax had been assessed by a Sales. Tax Officer in respect of certain sales of aircraft. It is now said that these sales were in course of export out of India and consequently no tax under the Sales Tax Act was leviable in respect of these. The Sales Tax Officer in his affidavit pointed out that this objection that sales tax was not leviable because the sales were in course of export had not been taken before him. That in fact no such objection was taken was not disputed. The learned Judge, however, addressed himself the question whether this was a case of sale in course of export, but came to the conclusion that it was impossible to decide this question without determination of facts which were disputed and so he refused to issue any of the writs.

( 2 ) THAT in my judgment is a go

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