The Chief Justice.-

The appellant in this case is the Punjab Flour and General Mills Company. That Company has large mills at Shahdara, Lahore, where before the recent war, it carried on the business (inter alia) of milling wheat which it imported by rail to its mills. The wagons containing the wheat were drawn by engines to a point known as “the point of intersection” immediately outside the premises of the appellant. There delivery of the wheat was taken by the appellant. From the point of intersection the wagons were hand hauled into a private siding on the premises of the appellant and there unloaded. In the mills of the appellant the wheat was, by grinding, converted into flour and other consumable products, and the bulk of the wheat was in due course in such converted form again reexported by rail from the mills. Contracts for sale of flour and other products re-exported by rail were effected through a selling agent, in Lahore, or, if effected by agents elsewhere, were confirmed by the appellant at the mills. Prior to 1938, the mills of the appellant were not within the municipal limits of Lahore, but in that year the municipal limits were extended to include Shahdara and the

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