D.S.Tewatia, J.

1. Civil Writ Petition No. 4462 of 1978 when came up for final hearing before Punchhi, J., was referred for the decision by a larger Bench vide order dated 6th December, 1983. In this petition vires of Section 4-B of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Punjab Act) were under challenge. The learned Judge referred the matter for the decision by a larger Bench because he thought that Division Bench decision in Bata India Limited v. State of Haryana [1983] 54 STC 226 had taken a view contrary to the Full Bench decision in Sterling Steels & Wires Ltd. v. State of Punjab [1980] 45 STC 438 (FB). In the wake of this reference order to the larger Bench, a number of petitions from Haryana in which the vires of amendments to the Haryana General Sales Tax Act of 1973 (hereinafter referred to as the Haryana Act) of Sections 9, 24 and the notification issued under Section 15 were under challenge too were admitted by the motion Bench to be heard along with C. W. P. No. 4462 of 1978. Thus writ petitions from Haryana, namely, C. W. P. Nos. 698 to 708, 3318, 3.319,1371, 1292, 2364, 1397, 733, 1364, 2405, 2514, 2506, 1486, 1329, 1485, 1441, 1