1976 INSC 0141
                                        SUPREME COURT OF INDIA

                                       Govt. Medical Store Depot, Karnal

                                                           Vs.

                                                  State of Haryana

                                           C.A.Nos.1331-1335 of 1972

         (A. N. Ray, C.J.I., M. H. Beg, R. S. Sarkaria, P. N. Shinghal and Jaswant Singh, JJ.)

                                                      26.03.1976

                                                   JUDGEMENT

A. N. RAY, C. J.:-

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.
4. Both counsel state before us that the parties never raised any question as to Article 131 in the
High Court. They further state that the question in issue does not fall within Article 131 of the
Constitution but would turn on the provisions of the State Act.

5. It is not necessary for us to express any opinion at this stage on Article 131.

6. We are of opinion that the question which was raised in the High Court has to be decided by the
High Court. The Judgment of the High Court is set aside. These matters are sent back to the High
Court to be decided in accordance with law.

7. Parties state before us that it is an old dispute and further that the amount involved is large.

8 It is also desirable to point out that because of the delay and largeness of the amount in question
the High Court will dispose of the matters within six months.

9. Parties will pay and bear their own costs.
         Order accordingly.