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27. 'Despatched' means sent from one place to another. It is true that, speaking generally, one may despatch goods to oneself. The self-consignee method of despatch of goods by railway, steamship or aircraft is well-known. It was also conceded on behalf of the appellant that if a person had a colliery at one place, say Asansol, and a factory at another, say Calcutta, and he brought up coal from his Asansol colliery for consumption in the Calcutta factory, it might quite appropriately be said of the coal so brought up that it had been despatched from the colliery at Asansol. Identity of the person sending a certain consignment of goods and the person receiving them or unity of the ownership of the concern from which goods are sent and the concern to which they are sent would not therefore, by itself make the word 'despatched' inapplicable. But the position in the present case is not exactly the position in the hypothetical case just mentioned. This is not a case where two different concerns, whether situated closely to each other or far apart, are owned by the same person and goods were sent from one to the other. This is a case where the establishment from which the goods were sent and the establishment to which they were sent are all parts of one and the same concern, necessarily owned by the same person as parts of the same property; and goods of one kind produced in one part of the concern were moved to another part, situated close by, for use in the production of goods of another kind. To cite two analogous cases, it is as if in a spinning and weaving mill, a quantity of yarn was sent from the spinning department to the weaving department to be used there in the production of cloth by the mill or as if in a book-binding establishment making its own glue, a quantity of glue was sent from the section where it was made to the section where books were actually bound for use there in the binding. It is true that, physically, the spinning department in the former case is not the same as the weaving department and so is not the section where glue is made in the latter case the same as the section where the binding of books takes place. In the present case also, the colliery, is not the same as the power-house. Yet, it does not appear to me that the yarn in the first of the illustrations or the glue in the second or the coal in the present case can appropriately be said to have been 'despatched'. 'Despatch' carries with it the idea of sending to a different and separate place which has no connection with the place from which the goods are sent. Movement from one part to another of the same establishment is not 'despatch'.