Judgment

BHAGWATI, J.:- This is an appeal by special leave directed against the judgment of High Court of Punjab and Haryana rejecting a Writ Petition preferred by the appellants in limine without issuing a rule to the respondent. The writ petition sought to challenge an assessment order made by the Additional Excise and Taxation-cum-Assessing Authority, Karnal assessing the appellant to sales-tax for the assessment year 1970-71 in respect of certain sales of chicks, some under the Punjab Sales Tax Act 1948 and others under the Central Sales Tax Act 1956. The main question which was raised in the Writ Petition was whether in the circumstances of the case, it could be said that the transfer of chicks from Karnal to Delhi made by the appellant during the assessment year 1970-71, was by way of inter-State sales or intra-State sales. Now the same question under identical set of facts was also raised in the assessment of the appellants for the assessment year 1969-70 and it was decided against the appellants by the Sales Tax Tribunal but the record shows that it has been referred by the Sales Tax Tribunal to the High Court for determination, though the High Court does not appear to have