G.S.Singhvi and B.Rai JJ.

1. These petitions, in which orders passed by the Assessing Authority for assessment years 1973-74 to 1977-78 and the demand notices issued for recovery of purchase tax, constitute a part of the series of litigation between the parties.

2. In order to decide the legality of the impugned orders/demand notices, it is imperative to narrate facts which will give an over all picture of the historical perspective of the case. The petitioner No. 1 is engaged in, the manufacture and sale of automobile tyres and tubes in its factory at Ballabgarh, District Faridabad. The petitioner No. 1 purchases raw-material such as rubber and chemical headwares etc. either within the State of Haryana or from outside the State of Haryana for its manufacturing activities. Manufactured goods are despatched to the various depots of the petitioner situated within and outside the State of Haryana. It is registered under the Haryana General Sales Tax Act, 1973 (hereinafter referred to as the State Act) and the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act). The levy of purchase tax on raw-materials purchased by the petitioner Was successfully challenge