RAMAPRASADA RAO, J.

In this batch of writ petitions, the main question arising for consideration is whether Terylene, Terene, Dacron, Nylon, Nylex etc., would come within the expression "artificial silk" which occurs as item 4 in the Third Schedule to the Madras General Sales Tax Act, 1959, and therefore exempt from sales tax. Main arguments were addressed in W.P. No. 2927 of 1966, and as the point for consideration in all the writ petitions in this batch is the same, we intend considering the respective contentions of the parties as urged before us in W.P. No. 2927 of 1966. It is not in dispute that notices, which were similar to those issued in W.P. No. 2927 of 1966, were issued to the other writ petitioners in this batch of petitions, and therefore we intend passing a common order considering the contentions of the respective counsel for either side in the main W.P. No. 2927 of 1966.

The petitioner in this case has made the assessing officer as the 1st respondent, the State of Madras as the 2nd respondent, the Union of India as the 3rd respondent, the Central Board of Revenue as the 4th respondent, and the Collector of Central Excise as the 5th respondent. The petition