1. This judgment has been divided into the following sections to facilitate analysis:
1. 0 Facts 3
2. 0 Submissions 7
3. 0 Analysis 10
3.1 State Largesse: conflation of power and duty 11
3.2 Judicial review of government contracts: extent and ambit 11
3.2. 1 Tender: a constitutional requirement? 14
3.3 Interpretation of Paragraph 4(vi)(b) of the Operational Guidelines 19
3.4 Validity of award of Government contract to IMPCL 21

The first respondent, Kerala Ayurvedic Co - operative Society Limited, instituted proceedings before the Lucknow Bench of the High Court of Judicature at Allahabad under Art.226 of the Constitution to challenge an order for the purchase of Ayurvedic medicines issued by the State of Uttar Pradesh in favour of Indian Medicines Pharmaceutical Corporation Limited (IMPCL). By a judgment dated 18 October 2019, a Division Bench of the High Court allowed the petition and directed that the State of Uttar Pradesh must purchase Ayurvedic medicines by adopting a transparent process after inviting tenders. The State of Uttar Pradesh and IMPCL instituted proceedings under Art.136 of the Constitution against the judgment of the High Court. The principle issue is whether, in view of