Judgment

VERMA, J.:- These civil appeals and the connected writ petition involve decision of the substantially common question arising out of the conflicting decisions of the High Courts of Kerala and Madras regarding constitutional validity of similar provisions in the States of Kerala and Tamil Nadu which result in imposition of sales tax in the two States on cooked food sold to the affluent in the luxury hotels while exempting the same from sales tax in the modest eating houses patronised by the lesser mortals. In both these States the exigibility to sales tax of cooked food sold only in luxury hotels was challenged on the ground that it amounted to hostile discrimination. The Kerala High Court rejected the challenge while the Madras High Court has upheld it. This has led to filing of Civil Appeals Nos. 912-20 of 1988 against the Kerala High Courts decision and Writ Petition (Civil) No. 281 of 1988 under Art. 32 of the Constitution by the unsuccessful hoteliers of Kerala while Civil Appeals Nos. 4460-80 of 1985 are by the State of Tamil Nadu against the Madras High Courts decision. These conflicting decisions of the two High Courts giving rise to these matters are: Sangu Chakra H