JUDGMENT

RANGANATHAN, J. - All these appeals and writ petitions raise a common question regarding the interpretation of Section 9(1) of the Haryana Sales Tax Act, 1973 (hereinafter referred to as the Act). Counsel state that the facts in all these appeal are identical and that the only facts necessary (or, at least, on record before us), on the basis of which the issue before us is to be decided, are these : Each of the appellants/petitioners (hereinafter referred to compendiously as assessees), is a registered dealer in the State of Haryana. He purchased certain raw materials in the State without paying tax thereon, in view of the provision contained in Section 24 of the Act. He then manufactured certain goods in the State with the aid of said raw materials. He then sold the manufactured goods to dealers who, in turn, exported those goods out of India. On these facts, it is claimed, the assessee is not liable to pay the purchase tax on the raw materials imposed under Section 9(1) of the Act. This claim has been rejected by the taxing authorities and the High Court and hence these appeals. The writ petitions have been filled directly in this Court in view of a learned Single Judge