They are (1) that there was an agreement or contract of sale between the appellant firms and the Calcutta firms by which the appellants agreed to sell raw jute of certain specifications of weight and quality to the Calcutta firms; (2) that at the time when the contract of sale was entered into, the raw jute was not in existence as it was being grown; (3) that after the goods were ready the same were booked in bags by the appellants not in their names but in the names of the buyer firms in Calcutta; (4) that the goods were booked from Cuttack and Dhanmandal railway stations in Orissa to the Railway Sidings of the buyer Mills at Calcutta; and 944 (5) that all the goods which are the subject matter of the sales tax levy in all these appeals were ultimately accepted by the buyers at Calcutta and a concluded sale took place at Calcutta in West Bengal.