judgment

1. Section 5(2)(a). (v) of the Bengal Finance (Sales Tax) Act, 1941. provides: "(2) In this Act the expression taxable turnover means in the case oi a dealer who is liable to pay tax under Section 4 or under sub-section (3) of Section 8, that part of bis gross turnover during any period which remains after deducting therefrom-

(a) his turnover during that period on-

(i) .............

(ii).............

(iii)............

(iv).............

(v) sales of goods which are shown to the satisfaction of the Cominissioner not to have taken place in West Bengal, or to have taken place in the course of inter-State trade or commerce, within the meaning of Section 3 of the Central Sales Tax Act, 1956, or in the course of import of the goods into, or export of the good; out of, the territory of India, within the meaning of Section 5 of that Act."

2. The respondent-company carries on the business of a colliery. Pursuant to an agreement between the Government of India and the Government of Pakistan, the former agreed to release certain quantities of coal for consumption in East Pakistan. The respondent-company delivered coal to the Fuel Inspector, Eastern Bengal Railway. East Pakistan, of the tot