J. V. GUPTA, J. - This judgment will dispose of Civil Writ Petitions Nos. 1573 and 6099 of 1983 and 510, 4140 and 4505 of 1984 as it is a common case of the parties that in case it is held that the transactions in question are not sales then all the writ petitions are liable to be allowed.

For facility of reference, these cases can be classed in two categories, i.e. :

(i) C.W.P. No. 1573 of 1983 : which is by the Food

Corporation of India

against the State of

Haryana, calling in

question the sales tax

imposed on it under the

Haryana General Sales Tax

Act for the procurement

of rice by it through

State agency under the

Haryana Rice Procurement

(Levy) Order, 1979;

(ii) C.W.P. No. 6099 of 1983, : which are also