JANARTHANAM, J.

The challenge in these actions is relatable to tax on "goods", involved in the execution of works contract, as per the sanguine provisions adumbrated in section3-B of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act No. 1 of 1959 - for short "the Principal Act"), substituted from March 12, 1993 by Act No. 25 of 1993 - Gazette dated May 28, 1993.

2. Before narrating and enumerating the specific challenges made, better it is, I think, to trace the legislative history leading to the enactment of a statutory provision, namely, section 3-B, in its present form, in a bid, to rather understand, in a crisp fashion, such challenges and solve the tangle posed therefor, with ease and grace, and without any difficulty whatever.

3. Under entry 48 in List II of the Seventh Schedule to the Government of India Act, 1935 (for short "the GI Act"), the legislative power to impose taxes on sale of goods and on advertisements was conferred on the Provincial Legislatures. Under the Constitution, as adopted, the said power was divided between Parliament and State Legislature, under entry 92 in List I and entry 54 of List II of the Seventh Schedule to the Constitution of