Judgment

M. M. PUNCHHI, J.

( 1 ) LEAVE granted.

( 2 ) IN this batch of appeals the common appellant is the Union of India and its officers. The appellants are discharging their statutory functions under the Indian Telegraph Act, 1885 for the purpose of providing telecommunication facilities in providing telephone connections to the subscribers. The respondents herein are the respective States of Haryana, orissa, Uttar Pradesh and Andhra Pradesh. In their respective sales tax statutes, the State Governments have made amendments so as to redefine the words "purchase" and "sale" in order to bring those in conformity with the definitions given in Article 366 of the Constitution. The respective assessing authorities under those laws have assessed sales tax on the rentals being charged for supply of telephones. The aggrieved Union of India filed writ petitions in the respective High Courts challenging the levy. Those writ petitions were dismissed suggesting to the writ petitioners that an alternative remedy lay in the form of a statutory appeal. Challenging those respective orders of the High Courts, the Union of India and others have approached this Court by way of these appeals.

( 3 ) HA