VEERASWAMI, J.

In the first of the petitions the propriety of levy of sales tax on the sales by the Cosmopolitan Club of tiffin to its members arises. In Deputy Commercial Tax Officer, Triplicane Division v. Cosmopolitan Club 1955 ILR(Mad) 1042), a Division Bench of this Court expressed the view that inasmuch as such sales were not in the course of business they were not taxable. The other aspect as to whether the club being an incorporated body, the transactions could not be regarded as sales by the incorporated body to its members as contrasted with similar transactions between a non-incorporated proprietary or other types of clubs to their members was not specifically decided but left open. In view of this decision an Explanation to the definition of dealer and another Explanation to the definition of sale have since been incorporated. Under the Explanation the sales falling within its purview need not be in the course of business. The Explanation to the definition of dealer deems certain persons who sell not in the course of business to be dealers for purposes of the Act. In the course of arguments in these petitions reliance is placed upon a decision of Mack, J., in