( 1 ) IN this bunch of writ petitions, the petitioner, namely, the Food Corporation of India, who claims to perform governmental function for the purposes of constituting national pool of foodgrains, objects to the levy of purchase tax by the State of U. P. under the U. P. Sales Tax Act, 1948. The different writ petitions relate to different assessment years. However, since according to learned counsel for the petitioner, points raised and argued are common, covering all the petitions, we propose to dispose of all the petitions by this judgment.

( 2 ) THE Food Corporation of India is a "dealer" as defined under Section 2 (c) of the U. P. Sales tax Act, 1948, which reads as follows : (c) dealer means any person who carries on in Uttar Pradesh (whether regularly or otherwise)the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration and includes (i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu undivided family or other association of persons which carries on such business; (iii ). . . (iv) a Government which, whether in the course of business or otherwise buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration; (v ). . . (vi ). . .

( 3 ) THE word "business" has been defined in Clause (aa) of Section 2 as follows: 2. (aa) business, in relation to business of buying or selling goods, includes : (i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii ). . . but does not include any activity in the nature of mere service or profession which does not involve the purchase or sale of goods.

( 4 ) THE charging provision is Section 3 of the U. P. Sales Tax Act, 1948 which provides as follows : 3. (1) Subject to the provisions of this Act, every dealer shall, for each assessment year, pay a tax at the rates provided by or under Section 3-A, or Section 3-D on his turnover of sales or purchases or both, as the case may be, which shall be determined in such manner as may be prescribed. (2 ). . . (3 ). . . (4 ). . . (5 ). . .

( 5 ) THE Food Corporation of India is a "corporation" incorporated under the Food Corporations act, 1964 (Central Act No. 37 of 1964 ). As one of its functions it maintains a national pool of foodgrains. The different States have to make their contributions to this pool. The States issued different orders under the Essential Commodities Act, known by different names as Levy Orders, procurement Orders or Requisition Orders, for purchasing part of the produce or stocks of the foodgrains in question from farmers or millers. The procurement is made through different agencies. On obtaining the required quantity of the foodgrains, it is purchased by the Food corporation of India from the State Governments for the purposes of maintaining the national pool of foodgrains. The Sales Tax Department of U. P. seeks to levy purchase tax upon the Food corporation of India on the point it makes purchases from the State of U. P. The Food corporation of India denies its liability to pay the said tax.

( 6 ) ALTHOUGH the purchase made by the Food Corporation of India from the State is a second sale or purchase but under explanation II to Section 3-D (1) of the U. P. Sales Tax Act, it is deemed to be the first purchase. The explanation II was added with retrospective effect by U. P. Act No. 23 of 1976. It is specifically in respect of purchase of foodgrains in pursuance of orders made under section 3 of the Essential Commodities Act. The explanation II reads as