( 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 ). . . (