Prabha Sridevan, J.

The petitioners are engaged in the manufacture and marketing of Pan Masala containing tobacco under the brand name Pan Parag, Pan Zarda, Pan Parag Gutkha and also Pan Masala which does not contain tobacco. The first respondent passed provisional assessment orders for the months of October, November and December, 2000, levying tax under Entry-II, Part-J of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act in short). The petitioners filed a revision before the Deputy Commissioner (C.T.). The revisional authority confirmed the provisional assessment orders. Aggrieved by that, the petitioners approached the Tamil Nadu Taxation Special Tribunal. The Tribunal dismissed all the original petitions filed by the petitioners. The petitioners also filed original petitions seeking the substantial relief of declaration that the word "or tobacco" in Sl. No.2, Part-J of the First Schedule to the TNGST Act is ultra vires Sections 14 and 15 of the Central Sales Tax Act, 1956 (CST Act in short) and Article 286 of the Constitution of India and is repugnant to Sl. No.1 (iv)

(d) of Part-A to the Third Schedule read with Section 8 of the TNGST Act an