( 1 ) THE petitioner, M/s. Avery India Limited (hereinafter referred to as the said petitioner) was incorporated under the provisions of the Indian Companies Act, 1913, and has its registered office and carries on business, inter alia, at 28/2, Waterloo Street, Calcutta. Such business has been stated to be consisting in the manufacture and sale of weighing and testing machines of various descriptions, and the parts thereof. The said petitioner has also been stated to be duly registered under the provisions of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act) and has also been stated to be assessed regularly to sales tax.

( 2 ) IN respect of the period containing the four quarters ended 31st December, 1960, the said petitioner claimed a deduction under the provisions of Section 5 (2) (a) (ii) of the said Act to the tune of Rs. 5,51,014. 40 and Rs. 71,478. 70 and thus for a total sum of Rs. 6,22,493. 10 in respect of the goods which were claimed to be sold to registered dealers under the provisions of the said Act and which have been claimed to be used, directly in the manufacture of goods for sale in West Bengal. It was the case of th