Judgment

VARADARAJAN, J. :- This appeal by special leave is directed against the judgment of a Division Bench of the Punjab and Haryana High Court at Chandigarh in Letters Patent Appeal No. 208 of 1974 by the respondent in that appeal. The appellant who filed the writ petition has its head office at Kanpur and is running two woollen mills, one at Dhariwal, in the name and style of New Egerton Woollen Mills (hereinafter referred to as Dhariwal Mills) and another at Kanpur in the name and style of Lal-Imli Cawnpore Woollen Mills (hereinafter referred to as Kanpur Mills). The case of the appellant-company was that after the purchase of raw material made by its head office at Kanpur the raw material is sent from various centres in India as well as from abroad to both the mills in accordance with their requirements and no raw material used in the Dhariwal Mills is purchased locally or within the area of the Market Committee, Dhariwal excepting that during the years 1969 and 1970 two contracts for the purchase of raw wool of the value of Rs. 6,000/- and Rupees 5,000/- were entered into within the area of the said Market Committee. The appellants case was that no purchase or sale of the ra