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1. This judgment will dispose of Civil Writ Petitions Nos. 220-D of 1962 and 221-D of 1962. I am confining myself to the facts of Civil Writ No. 220-D of 1962 as the learned counsel agree that the decision in this case will govern the toher matter. The petitioner-company alleges in the petition that it manufactures "Katha", "Cutch", etc., in its factory at Izatnagar within the State of Uttar Pradesh; that under the contracts made with parties in Calcutta, Bombay, Madras and Delhi, for sale the goods are delivered f.o.r. Izatnagar and are dispatched from Izatnagar to customer's place of business; that instructions are sent by the petitioner's head office in Calcutta to its factory at Izatnagar to dispatch the goods in terms of the agreements for sale. When the goods are ready, they are "Unconditionally appropriated" by the petitioner's factory to the respective contracts and are thereafter dispatched by rail direct to the customer's place of business; that the relative Railway Receipts are taken in the name of the petitioner as Consignor and "self" as consignee. The railways receipts are sent to the respective offices of the petitioner in the territories from where the order emanate. Such offices of the petitioner prepare bills, collect payments and endorse the railway receipts and deliver them to the customers when the goods are in the course of movement; that during the assessment period 1957-58 (i.e 1-7-1957 to 31-3-1958) the petitioner through its Delhi office entered into agreements with customers for sale to them of its products manufactured at its factory at Izatnagar in the State of Uttar Pradesh; that the agreements in all those case provided for delivery f.o.r. Izatnagar and also contained instructions for dispatch of the goods to customer's place of business at Delhi; that when the goods were made ready, the factory at Izatnagar "unconditionally appropriated" the same to the contracts and dispatched them by rail to Delhi; that the goods were booked in the name of the petitioner as the consignor and "self" as consignee, and that the railway receipts were then sent to the petitioner's Delhi office which prepared bills, collected payments and endorsed the railway receipts in favor of the purchasers and delivered the receipts to them, while the goods were in the course of the movement.