(1.) THIS judgment will dispose of 12 writ petitioners relating to the dealers in the State of Haryana and 4 writ petitions relating to the dealers of the State of Punjab. The writ petitioners relating to the dealers of Haryana are C. W. Nos. 3688 of 1968, 3701 of 1968, 3785 of 1968, 16 of 1969, 94 of 1969, 107 of 1969, 137 of 1969, 286 of 1969, 438 of 1969, 442 of 1969, 533 of 1969 and 726 of 1969. The writ petitions concerning the dealers of Punjab are C. W. Nos. 641 of 1969, 643 of 1969, 644 of 1969 and 1682 of 1969. These writ petitions have been heard together because common questions of law have arisen in all of them. On behalf of the dealers of Haryana, Shri Anand Swaroop has addressed the arguments and on behalf of the dealers of Punjab, the arguments have been addressed by Shri H. L. Sibal. On behalf of the respondents Shri. D. S. Tewatia, learned Advocate-General for the State of Haryana, has addressed the arguments which have been adopted by the learned Advocate-General of the State of Punjab.
(2.) THE petitioners in all these petitions carry on the business of burying paddy and after getting it husked, either in their own mills or in the mills of others, sell the rice to the Government and other registered dealers. On the purchase of paddy they pay purchase tax and they claim that wile determining their taxable turn-over, they should be allowed deduction to the extent of the purchase price of paddy under Section 5 (2) (a) (vi) of the Punjab General Sales Tax Act as applicable to both the states. The said Act as applicable to the State. The said Act as applicable to the State of Haryana will hereinafter be called as Haryana Act and as applicable to the State of Haryana will hereinafter be called as Haryana Act and as applicable to the State of Punjab. It will be called as Punjab Act. the provisions of the Haryana Act, which are relevant for the decision of the writ petitions, are as under :
(3.) GROUNDNUT. Schedule 'b' to the Act enumerates tax-free-goods, i. e. , goods on the sale of which no tax is payable. The State Government can amend this Schedule by adding or deleting therefrom entries relating to goods after giving, by notification, not less than 30 days' notice of its intention so to do. In this Schedule 'rice when husked from paddy in respect of which a certificate to the effect that purchase tax has been paid is furnished in the prescribed form by the Assessing Authority' was added by Haryana Government. notification No. SO. 111/p. A. 46/48/s. 6/67, dated the 21st November, 1967 and later on substituted by notification No. S. O. 31/p. A. 47/48/s. 6/67, dated the 26th December, 1967. 3. It may be noted here that under the Punjab Government notification No. SO. 175/p. A. /46/48/s/66, dated the 30th June, 1966, the rate of tax on rice and paddy was 11/2 Paise in a rupee. This notification was supersede by the Government of Haryana notification No. S. O. 32/p. A. 46/48/s. 5/68, dated the 1st April, 1968 wherein paddy was deleted but rice was retained on which the rate of tax prescribed was 2 Paise in a rupee.