- (1.) These appeals are by certificate from the judgment dated 18th May 1971 of the Punjab and Haryana High Court.
(2.) The dispute between the parties was whether the Medical Store Depot of the Union is a dealer within the meaning of the Punjab General Sales Tax Act, 1948. The Union contended that the Depot is not a dealer. The State on the other hand contended that the Depot is a dealer within the meaning of the State Act.
(3.) The High Court came to the conclusion that the petitions were not maintainable by reason of Article 131 of the Constitution.;