ORDER 1. The question in these appeals is whether the sale of coke was an intra-State sale, as held by the High Court, or an inter-State sale, as held earlier by the Tribunal. It is true that the sale was an oral contract and not in writing, but on the basis of various consequential documents, the Tribunal and the High Court have come to their respective conclusions. None of these documents are before us, nor is the statement of case drawn by the Tribunal, which was the basis of the High Courts decision. This is a matter that must be decided squarely on facts and in the absence of facts, we will not venture to reach a decision. Learned counsel for the appellants applies for an adjournment to place the documents on record. We decline the adjournment for the simple reason that these documents ought to have formed part of the paper-book at the initial stage, because they are the backbone of the case on either side. 2.The civil appeals are dismissed. 3.No order as to costs.