Judgement

G. K. MISRA, C. J. :- The Tribunal was called upon to make a statement of the case and refer the following question

"Whether title to the goods passed after approval at the site of the mills or in Orissa".

In the course of hearing we were of opinion that the appropriate question would be :

"Whether, in the facts and circumstances of the case, there was a sale in the course of inter-State trade or whether there was only an internal sale in West Bengal."

Counsel addressed us on the basis of the aforesaid modified question, which of course was not set out in the order sheet

2. The relevant facts as given in the statement of the case, may be narrated in brief.

The petitioner is a firm which carries on business in jute. It purchases jute in Orissa and sends it outside the State to various jute mills in West Bengal. The headquarters of the firm is at 161/1, Mahatma Gandhi Road, Calcutta-7. For the quarter ending 30-6-69, jute worth Rs. 2,43,992.71 P. and Rs. 96,759.40 P. was despatched from Cuttack and Dhenkanal railway stations respectively to West Bengal. The transaction was through a licensed broker "East India Jute and Hessian Exchange, Ltd.". The procedure followed was that ju