JUDGMENT

PATHAK, J :—This appeal is directed against the judgment dated April 3, 1980 of the High Court of Punjab & Haryana disposing of a writ petition filed by the respondent. It seems that the principal grievance embodied in the writ petition was that the Government of Haryana acted contrary to law in issuing instructions to assessing authorities under the Haryana General Sales Tax Act 1973 and the Central Sales Tax Act, 1956 directing them to treat the supply of rice to the State Government in pursuance of a levy procurement scheme under the provisions of the Punjab Rice Procurement (Levy) Order, 1950 as transactions of sale liable to sales tax. When the writ petition came on for hearing before the High Court it was conceded by counsel appearing for the State that it was not proper for the Government to issue such instructions and, indeed, learned counsel assured the Court that the State Government would withdraw the instructions complained of. The High Court noted the assurance and on that observed that the writ petition would become infructuous. But the High Court did not stop there. It proceeded to consider the question on the merits whether the aforesaid transactions consti