Rajagopala Ayyangar, J.-This is a revision petition filed by an assessee against the decision of the Sales Tax Appellate Tribunal raising for consideration the correct construction of the Explanation to Article 286(1) (a) of the Constitution.

The assessee is a registered manufacturer of and a licensed dealer in groundnut oil carrying on business in Pollachi and the assessment relates to the year 1950-51. During the accounting year he sold oil to Messrs. Tata oil Mills Co., Ltd., under the terms of a contract on conditions embodied in an order in the form below:

To

Messrs. Tata Oil Mills, Co., Ltd.,

Coimbatore.

Dear Sirs,

Ref: Sales Contract-Groundnut Oil.

This is to confirm that I have this day sold groundnut oil to you as per terms and conditions given below:-

Quantity.-Tons of 2240 lbs. each.

Price:Rs.2,025 (rupees two thousand and twenty five only per ton of 2,240 lbs. net loose F.O.R. Pollachi Junction including Sales Tax.

Quality: Pure expeller groundnut oil with six per cent F.F.A. or below.

Delivery: F.O.R. Pollachi Junction Oil to be supplied during the month of February (within the 15th) 1951.

Containers.: are to be supplied by you F.O.R. Pollachi Junction R.R, as usual.

The course o

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