( 1. ) THIS is a petition by M/s. Birla Jute Manufacturing Co. Ltd. challenging the order of assessment of the Assistant Commissioner of Sales Tax, Satna, dated 23rd December, 1970, including the amounts of railway freight in their taxable turnover for purposes of the Central Sales Tax Act, 1956, for the assessment year 1965-66.

( 2. ) THE petitioner owns the Satna Cement Works at Satna, which is engaged in the business of manufacture and sale of cement. Cement is a controlled commodity. Under the Cement Control Order, 1961, made by the Central Government for purposes of securing the equitable distribution and availability at fair price of cement throughout the country, in exercise of their powers under Section 18-C of the Industries (Development and Regulation) Act, 1951, the entire quantity of cement produced by the petitioner has to be sold to the State Trading Corporation at the price fixed under clause 6 (1 ) (a ). That price is ex works price. The petitioner then acts as an agent of the State Trading Corporation in effecting sales to the consumers. The sales are of two different types : (a) to Government departments, through the Director-General of Supplies and Disp