Grover, J. These appeals by certificate are directed against a companymon judgment, of the Madras High Court in petitions filed under Art.
226 of the Constitution by the Cosmopolitan Club, Madras, the Young Mens Indian Association, Madras and the Lawley Institute Ootacamund challenging the proceedings relating to their assessment to sales tax under the Madras General Sales Tax Act, 1959, hereinafter called the Act, for supplying food, snacks, beverages and other articles to their members or their guests.
Appeals from the judgments and orders dated November 23, 1962 and November 4, 1963 of the Madras High Court in Writ Petitions Nos.
129, 130 and 181 of 1960 and Writ Appeal No.
275 of 1963.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
1724 to 1727 of 1967.
Narsaraju and R. Gopalakrishnan, for the respondents in C.As.
C. Chagla and A. V. Rangam, for the appellants in all the appeals .
D. DUA, was delivered by GROVER, J. J. C. SHAH gave a separate opinion.
The Judgment of M. HIDAYATULLAH, C.J., K. S. HEGDE, N. GROVER, A. N. RAY and 1.
Ram Reddy, P. Parameswara Rao and A. V. V. Nair, for the respondent in S.A. No.
1726 of 1967 .
1724, 1725 and 1727 of 1967 .
