14 of 1967 was passed for Haryana.
The petitioners of the second category purchase oil seeds for use in manufacture of edible oils.
Datta and P.C. Bharatari, for the interveners in P. No.
V. Gupte, S.K. Mehta and K.L. Mehta, for the petitioners in W.P. No.
C. Mahajan, S.K. Mehta and K.L. Mehta, for the petitioners in W.Ps.
165 of 1968 .
133 of 1968 .
171,172, 218, 219, 227, 228, 230, 239, 248, 249, 252 and 253 of 1968 .
The Judgment of the Court was delivered by Hidayatullah, C.J. These are 17 petitions challenging the validity of the Punjab General Sales Tax Amendment and Validation Act, 1967 Act No.
The surplus oil seeds are sold to other dealers, registered or unregistered, inside and outside the State of Punjab.
D. Garg, S.K. Mehta and K.L. Mehta, for the petitioners in W.P. No.
C. Chagla, A.N. Sinha and B.P. Jha, for the petitioners in W.P. No.
7 of 1967 by the Punjab Legislature and the Punjab Sales Tax Haryana Amendment and Validation Act, 1967.
165 of 1968 .
185 of 1968 .
Thirteen of these petitions challenge the Punjab Amendment Act and four challenge the Haryana Amendment Act.
133 and 165 of 1968 .
P. Malhotra and R.N. Sachthey, for the respondents in P. Nos.
185, 230, 239, 248, 249, 252 and 253 of 1968 .
A nand Saroop, Advocate General for the State of Haryana and R.N. Sachthey, for the respondents in W.P. Nos.
Both these companymodities are essential companymodities to which the Central Sales Tax Act applies.
Both the Acts were preceded by Ordinances which they replaced.
169 to 172 of 1968 .
The Act as it stood on April 1, 1960, was challenged in Bhawani Cotton Mills Ltd. v. State of Punjab and anr.
N. Sachthey,, for the respondents in W.P. Nos.
It was amended from time to time.
Their business is to purchase ginned and unginned companyton for manufacturing yarn and selling the said companyton also to registered and unregistered dealers both inside and outside the State.
218, 219, 227 228 of 1968 .
Harder Singh, for the petitioners in W.Ps.
Niren De, Solicitor General, O.P. Malhotra and R.N. Sachthey, for the respondents in W.P. Nos.
The petitioners are firms or companypanies dealing in companyton or oil seeds.
169 and 170 of 1968 .
