SETHURAMAN, J.

These six tax revisions petition arise out of the sales-tax assessment for the asst. yrs. 1963-64 to 1968-69 in respect of the transactions in the canteen run by the Madras Advocates' Co-operative Society. the Society is registered under the Madras Co-operative Society Act (IV of 1932). One of the objects of the Society is the running of a restaurant for the benefit of the members, on a non profit basis. On 22nd February, 1969, the Dy. CTO. Esplanade I Division inspected the canteen and found that it was no assessed to sales-tax and that it had not been registered under the Act. He issued a notice to produce the accounts which was complied with by the Society. The Society later on furnished the turnover particulars for the several years for which the particulars were required from the Society. From the accounts, it was found that the canteen had effected sales for the different years of particular amounts, the details of which need not be gone into. Pre-assessment notices were issued proposing to tax the turnover for the several years gathered from the accounts. The assessee filed objections sating that the assessee was not taxable under the Tamil Nadu Gen