M. C. DESAI, C. J.

( 1 ) THIS and connected references arise out of three statements of cases submitted by the Judge (Revisions), Sales Tax, U. P. , to this Court; the questions of law that arise from them are as follows:

1. Whether powdered milk and condensed milk are milk within the meaning of Section 4 and therefore exempt from tax or milk products sold in sealed containers within the meaning of the notification and therefore taxable ?

( 2 ) WHETHER on the facts and circumstances of the case the applicants are dealers within the meaning of Section 2 (c) of the U. P. Sales Tax Act ?

( 3 ) WHETHER on the facts and circumstances of the case the sale took place within the State of uttar Pradesh ?

2. The facts as they are stated in the statements are these. The assessee is a dealer in condensed milk and powdered milk sold in sealed containers with its office in Calcutta. It has no office in uttar Pradesh. It enters into contracts of sale of condensed milk and powdered milk with customers residing in Uttar Pradesh and sends them by train to Uttar Pradesh. The railway receipts are prepared in the name of the assessee as consignor and consignee both. At the destinations the goods are taken

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