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At the instance of the steel controller exercising powers under the Iron and Steel (Control of Production and Distribution) Order, 1941, the appellant supplied certain steel products to various persons in Madras State during the financial years 1953-54, 1954-55 and part of the financial year 1955-56. The State of Madras assessed the turnover of the appellant relating to those transactions to sales tax under the Madras General Sales Tax Act, the law in force at that time. The appellant contended before the authorities under the Sales Tax Act as well as the High Court that the transactions were not sales and therefore could not be taxed. The further contention was that there was no material to show that the deliveries were for consumption within the State of Madras so as to become taxable within the State. From the adverse decision of the High Court the appellant, by special leave, came to this Court. In support of the contention that the transactions were not sales it was urged that they were effected under the directions of the Iron and Steel Controller given under cl. 10B of the Order and that being so there was no mutual assent between the parties to the transactions. HELD:The authority of the controller to pass the orders in question came from cl. 5 of the order and not cl. 10B. The orders were in respect of goods not yet manufactured whereas under cl. 10B directions could be given only in respect of goods already in stock. So far as cl. 5 is concerned admittedly it does not require the controller to regulate or control every facet of a transaction between a producer and the person to whom he supplies iron and steel products..