- (1.) This appeal has been filed against the impugned judgment of the Allahabad High Court dated 22.2.2000 in Writ Petition No.23662 of 1999.
(2.) Heard learned counsel for the parties and perused the record.
(3.) The respondent in this appeal, which is a Union of cane growers and looks after the interest of sugarcane farmers in Meerut District, was the petitioner in the writ petition before the Allahabad High Court. It was alleged in the writ petition that cane growers of the area require implements and other equipments for agriculture. For this purpose it purchases Animal Driven Vehicles (hereinafter called "ADV carts") in order to transport the sugarcane from the agriculture fields to the sugar factories or other places where it is required to be sent. The State Government from time to time has provided a subsidy on the purchase of ADV carts and other agricultural implements.;