JUDGMENT

R. K. PATRA, J. — Is the purchase of kendu leaves by the peti¬tioners an inter-State trade or intra-State trade ? This is the limited question that arises for consideration in this batch of writ petitions. As common issue is involved in all these cases, they were heard together and are disposed of by this judgment. For the sake of convenience, we have referred to the pleadings and documents of O.J.C. No. 9724 of 2000.

2. The case of the petitioners briefly stated is as follow¬ing :

Petitioner No. 2 is one of the shareholders of petitioner No.1 which is a private limited company having its registered head office at Calcutta. It carries on business in tobacco and kendu leaves. It prepares bidi with kendu leaves in the name and style of ‘Ashok Bidi’ at its factory situated in the State of West Bengal. The Orissa Forest Development Corporation Limited, opposite party No. 3 (hereinafter referred to as ‘O.F.D.C.’) is a Government of Orissa undertaking. Trade in kendu leaves in the State of Orissa being the State’s monopoly, it is being transact¬ed by the O.F.D.C. which sells processed and phal kendu/tendu leaves by way of tender and auction every year. The petitioner No.1 is a r