JUDGMENT M.Y. Eqbal, J. 1. In these writ application the petitioner seeks direction upon the respondents to issue the statutory Form Cha to which petitioner is entitled in the capacity of an exempted Unit under the Notification No. S.O.96 dated 4.4.1994 for the sales made by it during the period 2001-02, 2002-03, 2003-04 and 2004-05 as the petitioner has already paid the applicable TOT and surcharge over such sale. 2. Petitioners case is that it is a registered Dealer under the provisions of the Bihar Finance Act as well as Central Sales Tax Act. under the Deoghar Circle, Deoghar. Petitioner is engaged in the manufacture of vegetable and refined edible oil. Petitioner having started the production on 30.3.1995 was eligible for sales tax exemption for the period of 10 years as per the Industrial Incentive Policy of 1993 and S.O. 96 dated 4.4.1994 issued under the provisions of Bihar Finance Act, 1981. Vide order dated 29.9.1995 petitioner Unit was granted exemption from sales-tax for the period 30.3.1995 to 29.3.2005 i.e. for a period of 10 years in the light of Notification. No. S.O.96 dated 4.4.1994 of the Commercial Taxes Department. Petitioners case is that in terms of the conditions of the exemption petitioner was required to pay TOT and Surcharge over the sale of its finished products before getting authenticated Form Cha so that same could be issued to the customers/purchasers of its finished products. Petitioners case is that on getting exemption from the Sales Tax over its finished products, petitioner used to sale its finished products to its customers from 1995 to 2001 and also used to obtain the authenticated Form Cha from the Office of the respondents in order to facilitate them to claim sales tax exemption over such exempted products at the time of assessment. However, since 2001, respondents without any reason whatsoever stopped authenticated Form Cha thereby causing irreparable damage to the petitioner. Petitioner said to have made repeated request and filed representation to the authorities for issuance of authenticated Form Cha. Petitioner said to have facing multiplicity of problems and complications for non-issuance of the said Form. Hence, this writ petition. 3. Respondents have filed counter affidavit stating inter alia that petitioner was granted exemption by Notification No. S.O. 96 dated 4.4.1994 for the sale of finished products. Petitioner said to have facing multiplicity of problems and complications for non-issuance of the said Form. Hence, this writ petition. 3. Respondents have filed counter affidavit stating inter alia that petitioner was granted exemption by Notification No. S.O. 96 dated 4.4.1994 for the sale of finished products. In the present case, petitioner has made consignment sale, which does not come within the definition of sale as defined under Section 2(t) of the Act. It is stated that Commissioner of Commercial Tax has also rejected the claim of the petitioner with respect to issuance of Form Cha in Revision Application No. DG 562 R vide order dated 22.6.2004. Respondents case is that Form Cha is valid for the purpose of sale made by the petitioner and not for consignment sale. It is stated that Form Cha has been issued by the Commercial Tax Department, Deoghar on the direct sale of the finished product of the petitioner Unit upto 17.12.2002 as per the provisions made in S.O.96 dated 4.4.1994 but for the first time on 5.12.2003 the petitioner Unit demanded Form Cha on the consignment sale which is against the spirit of the said Notification. According to the respondents, S.O.96 provides for exemption of sales tax on sale of manufactured finished product by the industrial unit, which came into commercial production. Petitioner is, therefore, not entitled to any relief. 4. Petitioner has challenged those orders by filing separate writ petition being WPT No. 3397 of 2006. Since in these two writ petitions, common question of law and facts are involved, the same are being heard together and disposed of by this common order. 5. We have heard Mr. Biren Poddar, learned Counsel appearing for the petitioner, and the learned Counsel appearing for the revenue. 6. The undisputed facts are that the petitioner was granted exemption by a notification No. S.O.96 dated 4.4.1994 issued under Section 7(3)(B) of the Bihar Finance Act exempting Vanaspati and Refinded Oil Industry coming into commercial production between 1.4.1993 and 31.3.1998 for the period of ten years. The petitioner was issued Form Cha by the Commercial Taxes Department on the direct sale of the finished product of the petitioner-unit upto 17.12.2002, but for the first time on 5.12.2003, the petitioner demanded Form Cha on the consignment sale. The petitioner was issued Form Cha by the Commercial Taxes Department on the direct sale of the finished product of the petitioner-unit upto 17.12.2002, but for the first time on 5.12.2003, the petitioner demanded Form Cha on the consignment sale. The said demand of the petitioner to issue form Cha on consignment sale was rejected by the respondents holding that the consignment sale is not a sale within the meaning of the Act and the. notification issued under the said Act. 7. The only question, therefore, that falls for consideration is whether a consignment sale is a sale within the meaning of the Act and the notification issued by the respondents. Section 2(t) of the Bihar Finance Act defines the term "sale" which reads as under: (t) "Sale" means any transfer of property in goods for cash or deferred payment or other valuable consideration but does not include a mortgage or hypothecation of or a charge or pledge on goods, and includes. - (i) transfer of property in any goods, otherwise than in pursuance of a contract; (ii) transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract; (iii) delivery of goods on hire purchase or any system of payment by instalments; (iv) transfer of the right to use any goods for any purpose (whether or not for a specified period) (v) supply of goods made by a society, trust, club or association, whether incorporated or not, to its members of otherwise; (vi) supply by way of or as part of any service or in any other manner, whatsoever, of goods being food or any drink whether or not intoxicating; and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply, and all grammatical variations and cognate expression shall be construed accordingly; and "purchase" means such acquisition of property in goods or purchase of those goods by the person to whom such transfer, delivery or supply is made. Explanation I. - A transfer or acquisition of goods on hire purchase or under any other system in which payment of valuable consideration is made by isntalments, shall, notwithstanding the fact that the seller retains the title in the goods as a security for the payment of the valuable consideration or for any other reasons, be deemed to be a sale or purchase. Explanation II. - Notwithstanding anything contained in any law for the time being in force, tow independent purchases or sales shall, for the purpose of this part, be deemed to have taken place - (a) When the goods are transferred from principal to his selling agent and from the selling agent to the purchaser, or (b) When the goods are transferred from the seller to a buying agent and from the buying agent to his principal, if the agent is found - (i) to have sole the goods at one rate and to have passed on the sale-price to his principal at another rate, or (ii) to have purchased the goods at one rate and to have passed them on to his principal at another rate, or (iii) not to have accounted to his principal for the entire collection or deductions made by him in the sales or purchases effected by him or on behalf of his principal, or (iv) to have acted for a fictitious or nonexistent principal. 8. From bare reading of the aforesaid provisions, it is manifestly clear that the transfer of goods to the commission agent does not amount to sale unless the goods are sold to the buyer. 9. The Notification being S.O. 96 dated 4.4.94 clearly provides for exemption of sales tax on sale of manufactured finished products by the industrial unit and not for consignment sale. The exemption certificate granted to the petitioner also in clear terms provides that exemption in payment of sales tax shall be only in respect of the sale of finished products and not for sale on consignment basis. In our view, therefore, the appellant authority and the Commercial Tax Tribunal have rightly held that in case of consignment sale, petitioner shall not be entitled to issuance of Form "Cha" for the said purpose. 10. Considering the entire facts and circumstances, we do not find any merit in these two writ applications, which are, accordingly, dismissed.