In these two petitions, the Cosmopolitan Club, Madras, represented by its Honorary Secretary seeks to challenge the legality of the levy of sales tax on the supply of refreshments to the Club members. The 1st respondent impleaded is the Deputy Commercial Tax Officer of the Triplicane Division and the second respondent the State of Madras.

2. The prayer in C.M.P. No. 3414 of 1951 is for the issue of a writ of certiorari or other appropriate writ or order to quash G.O. Ms. No. 2472 d/21-9-1949 of the Revenue Department, Government of Madras, which declined to grant exemption from such sales tax on a letter dated the 22nd of August, 1949, addressed to the Honourable Minister for Finance of the Government of Madras. In that letter it was represented that there were about 1, 200 members on the rolls of the Club, which afforded amenities in sports, indoor games and in various directions to its members, and that refreshments were supplied to members as an amenity and not on any commercial basis. The letter was an appeal for exemption in the circumstances from the payment of sales tax. On this, the Government passed the G.O. sought to be quashed on the ground that they did not s