S.R.DASS, J.

(1) THESE two appeals arise out of Writ Petitions Nos. 21 and 41 -of 1952, filed in the High court of Judicature at Madras under article 226 questioning the validity of the Madras General Sales Tax Act (IX of 1939) and of the Turnover and Assessment Rules framed under that Act.

(2) THE petitioners are tanners carrying, on business in Eluru, West Godawari District, which is now part of the newly created State of Andhra. They make large purchases of untanned hides and skins and after tanning them in their tanneries they export the tanned hides and skins or sell the same to local purchasers. In the High court the appellants impugned the Act and the rules on the following grounds :-I (a) The Provincial Legislature had no power under the government of India Act of 1935 to enact a law imposing a tax on purchasers; (b) The liability to pay tax on sales is thrown on the purchaser not by the statute but by the rules. This is an unconstitutional delegation by the legislature of its functions to the executive and the imposition of ,the tax is accordingly illegal; (c) The Act has become void under article 14 of the Constitution, as it singles out for ta