Lahiri, J.:- What is the decisive factor, the terms of the written contract or the interpretation put by the parties to the contracts to ascertain whether the goods sold were "exem­pted goods" u/s. 7 of the Assam Sales Tax Act, 1947 for short 'the Act', read with Schedule III to the Act? In our opinion he written contract speaks eloquently the nature and character of the goods sold or purchased and whether the goods fall within or outside the purview of the items enumerated in Schedule-III to 'the Act'. The question whether the goods fall in any of the items of the Schedule can be best decided by the tax­ing authorities on a proper appreciation of the terms of the contract. 2. This writ petition stems from an order of assessment dated 17.12.70 rendered by the Superintendent of Taxes, Dibrugarh, u/s. 17(3) read with Section 19A of 'the Act' and the appellate order dated 16.3.71 of Assistant Commissioner of Taxes, Assam at Jorhat. 3. The petitioner is a registered partnership firm which carried the business of supplier of various materials to the Direc­tor of Supply and Transport, NEFA against order placed by the said Administration. According to the petitioner it recei­ved orders for supply of "meat" to the Administration. It has been averred by the petitioner that on acceptance of the tender of the petitioner a written contract was executed by it with the NEFA administration. On execution of the Contract the petitioner supplied "meat". It is stated that one of the conditions of the tender was that "meat" should be the produce of healthy, well-nourished stock of animals. The animals had to be passed by the representatives of the Director, as St for slaughter. The petitioner was to produce the animals for inspection and exami­nations before they were slaughtered. According to the petiti­oner the supply orders were for meat. It has been averred that the terms and conditions of the contract in the Tender Form were that one half of the actual weight of the live animals would be taken to be "meat" received or receivable from such animal and the same ratio was taken to be the weight of the meat for the purpose of supply. It has been averred that the terms and conditions of the contract in the Tender Form were that one half of the actual weight of the live animals would be taken to be "meat" received or receivable from such animal and the same ratio was taken to be the weight of the meat for the purpose of supply. In exercise of the power under Section 19A(1) of "the Act" the Superintendent of Taxes, Dibrugarh issued notice dated 29.5.70 initiating the proceedings for escaped assessment, in the course of the said proceedings the Superintendent issued notice dated 20.8.70 calling upon the peti­tioner to show cause why the sale or supply made by the petitioner to the Director should not be treated as sale of live animals or "meat on hoof" and taxed accordingly and also asked the petitioner to show cause why deduction which had been claimed by the petitioner u/s. 7 of "the Act" read with Item 11 of Schedule III to 'the Act should not be disallowed. The petitioner showed cause and asserted that it supplied 'meat' which was covered by Item 11 of Schedule III to 'the Act'. The petitioner also furnished copy of the relevant Contract to the Superintendent of Taxes, vide Annexure-IV to the petition. However, by the impugned order dated 17.12.70, the Superin­tendent of Sales Tax, Dibrugarh assessed the petitioner on the turnover treating the goods slod as "Meat on hoof" i.e. "live animals" and not meat. The Superintendent held that 'Meat on hoof was not covered by the exemption granted by Item-11 of Schedule III. A notice of demand was issued for Rs. 13,993.74 for the return period. The petitioner preferred an abor­tive appeal which was dismissed on a technical ground. It is worth-while to recall at this stage that the Superintendent of Taxes decided that live animals were sold on the basis of and relying solely on the opinion expressed by the Director of supply NEFA. The Superintendent of Taxes had asked the Director whether the assessee had actually supplied 'Meat on hoof i.e. live animals or he had supplied "flesh" or "meat". The Director opined that 'meat on hoof was supplied. On the foundation of the opinion, the Superintendent was satisfied that the dealer had supplied live goats and held that they were not covered by Item-11 of Schedule-III. 4. The Director opined that 'meat on hoof was supplied. On the foundation of the opinion, the Superintendent was satisfied that the dealer had supplied live goats and held that they were not covered by Item-11 of Schedule-III. 4. The petitioner has urged that "meat" was an exempted goods specified in Item-11 of Schedule III to 'the Act' whereas "live animals" were not. The validity of the orders of the authorities have been questioned by the petitioner on the ground that the authority decided that the goods sold were live animals and not flesh or meat on the opinion of the buyer and not on scrutiny of the terms of the contract which the authority was bound to consider and as such the authority failed to exer­cise jurisdiction vested in it by law and deprived the petitioner of his valuable right of exemption under the statute. 5. There is no wrangle at the bar that under Section 7 read with Item 11 of the Schedule III to 'the Act' no tax is leviable on sale of 'meat'. However, the decision was taken by the authority that the goods sold were live animals on the basis of the statement of the Director, the buyer. In our opinion the oral statement of the parties to the contract are nebulous, nay irrelevant where written contract exists. The only decisive factor to decide the issue is the written contract. To adjudge the nature and character of goods supplied the terms of the con­tract are conclusive. It appears from the tender form that sup­plies might have been in respect of "meat"' and/or 'dressed meat'. 6. We are of the opinion that the determinative fact to adjudge whether "live animals" 'meat on hoof or Flesh/meat were supplied by the petitioner could be adjudged only on the correct reading of the contract between the assessee and the Director. We are also of the view that if the price paid by the buyer was on the basis of the meat content of the animals, in that event it must be treated as supply of "meat". It appears from the terms of the tender forms that the price paid by the buyer was on the basis of the meat content of the animals i.e. 50% of the weight of the animal was taken while calculating the price of "flesh"/meat or 'dressed meat'. It appears from the terms of the tender forms that the price paid by the buyer was on the basis of the meat content of the animals i.e. 50% of the weight of the animal was taken while calculating the price of "flesh"/meat or 'dressed meat'. The correct proce­dure to determine the question as to whether the live animals were sold or meat/flesh were sold should be based on true cons­truction of the terms of the contract. We are of the firm opinion that in order to decide what was sold by the petiti­oner to the buyer, would depend on the reading of the contract between the parties. 7. In Daffadar Bhagat Singh And Sons vs. The Joint Excise And Taxation Commissioner, Punjab, Patiala And Anr. AIR 1976 SC. 2544 , their Lordships have held as under : "....Counsel for the respondents submitted that meat on hoof in army vocabulary meant the live animal. Whether what was sold by the appellants to the army authorities as meat on hoof was really meat, or it was live animals that were sold, would depend on a correct reading of the contract between the parties...........On behalf of appellants extracts from the contract were handed up to us, but the counsel for the respondent seemed to think that there were other terms in the contract, regarding skins for instance, which have a bearing on what was sold. We are therefore not in a position to decide for ourselves what exactly was the contract between the par­ties ......... As we feel that the question can be answered only on a proper appreciation of the terms of the agree­ment between the appellants and the army authorities the case must go back to the High Court for disposal of the matter according to law on a consideration of the rele­vant contract ;.........." It follows that when a written contract exists the decision as to whether animals or 'meat' were sold should be determined by the taxing authorities on the basis of terms of the contract. No other extraneous consideration or opinion should be taken into consideration. In the instant case the authority below did not at all look at the contract, although it was very much before it. We hold that the question could be resolved only on a proper appreciation of the terms of the agreement between the dealer and the buyers. No other extraneous consideration or opinion should be taken into consideration. In the instant case the authority below did not at all look at the contract, although it was very much before it. We hold that the question could be resolved only on a proper appreciation of the terms of the agreement between the dealer and the buyers. We are constrained to hold that the impugned order was "a purported decision" and not a "real decision”. The decision was based on extraneous ground leaving aside the real determinative factor. We therefore quash the impugned order and remit the matter to the Superintendent of Taxes, Dibrugarh, for disposal according to 'law. The copy of the contract filed by the dealer is with the Superintendent. On perusal thereof, the Superintendent shall dispose the matter at an early date after serving due notices to the parties. We would observe that while considering the moot question, the Superintendent shall consider as to whether price paid by the buyer was on the basis of the meat content of the animal or the price was fixed per animal and thereafter determine as to whether the goods supplied fall in Item 11 of Schedule III to "the Act". 8. In the result the writ petition is accepted, the impugned orders are quashed, however, we make no order as to costs. Send down the records to the Superintendent of Taxes, Dibrugarh, for disposal of the case according to law and the directions set out above.