B.C.BASAK, J.

1. :-

These series of 28 writ petitions involve similar facts and common questions of law so far as the main submissions are concerned and for this reason they have been heard together and are being disposed of by this common judgment. In some of these writ petitions some additional points are urged which were special to them. These writ petitions relate to the following "agricultural produce", namely, (1) Wheat and wheat products e.g., Atta, Maida, Suji and bran, (ii) oil seeds, edible oil mustard oil, (iii) sugar and (iv) Vanaspati.

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(a) C.W.J.C. Nos. 3920/85, 1201/86, 3930/86, 1222/87, 1228/87, 1272/87, 1273/87, 1333/87, 1926/87, 3810/87, 4278/87, 4289/87, 5831/87, 2354/88, 3863/88, 4497/88, 4623/88, 4803/88, 7912/88, 8705/88 and 5187/89. Excepting in CWJC 3920/85 all these applications are at the instance of flour mills which have been set up either by a Company incorporated under the Companies Act or by a partnership firm. They carry on the business of manufacturing different products, namely, Atta, Maida, Suji etc. (b) CWJC Nos. 3920/85, 5974/88, 7502/88, 7508/88 and 7510/88. Three of these applications (CWJC Nos. 7502/88, 7508/88 and 7510/88) are on be