(PRABHA SRIDEVAN, J.)

1. These writ petitions have been filed for a declaration that G.O. Ms. No.66, Commercial Taxes (B1) dated 16.8.2001 of the second respondent herein subjecting all the printed materials executed on specific orders exigible to sales Tax under Section 3 of the Tamil Nadu General Sales Tax (TNGST) Act, 1959 as that of sale, is outside the purview of the powers of the State Legislature and violative of the consistent principles of law laid down by the Honble High Court of Madras reported in A.I.R. 1954 Madras 1130 (Gannon Dunkerley & Co. vs. State of Madras); (1977) 39 S.T.C. 226 (State of Tamil Nadu vs. Anandam Viswanathan); (1982) 51 S.T.C. 28 (Deputy Commissioner (CT), Coimbatore Division, Coimbatore vs. Karthikeya Press); (1983) 54 S.T.C. 382 (The Court Press Job Branch, Salem vs. State of Tamil Nadu); (1995) 97 S.T.C. 489 (State of Tamil Nadu vs. Gunasundari Modern Art Printers) and those by the Supreme Court reported in A.I.R. 1958 S.C. 560 (State of Madras vs. Gannon Dunkerley & Co. (Madras) Ltd.; (1965) 16 S.T.C. 240 (Government of Andhra Pradesh vs. Guntur Tobaccos Ltd.); (1972) 29 S.T.C. 438 (The Commissioner of Commercial Taxes, Mysore, Banga