JUDGMENT :

1. Leave granted. Since we intend to direct the appellant assessees in these matters to subject themselves for appropriate adjudication before the assessing authority, we have taken up these appeals for early hearing.

2. The appellants are dealers, registered both under the provisions of the I Madhya Pradesh Commercial Taxes Act/VAT Act and the Central Sales Tax Act, 1956 (for short "the Act"). They have also been registered as the exporters of tendu leaves (tendu pattas) and bamboos. Some of the asses sees are dealers in tendu leaves and some of them are dealers in bamboo.

3. The Madhya Pradesh State Minor Forest Product (Trading and Development) Cooperative Federation Ltd. ("the Federation", for short) had initiated the tender process for sale of tendu leaves and the bamboos, which are minor forest produce. One of the conditions that was stipulated in the tender documents was that the highest bidder whose bid is accepted, has to remit the taxes under the VAT Act to the State Government.

4. The appellants herein are successful bidders. Immediately after their tender documents were accepted, the appellants had approached the High Court by filing a petition under Article 226