Mrs. Prabha Sridevan, J. - These writ petitions have been filed for a declaration that G.O.Ms. No. 66, Commercial Taxes (B1) dated August 16, 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 Act, 1959 (TNGST) 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 honourable High Court of Madras reported in Gannon Dunkerley & Co. (Madras) Ltd. v. State of Madras [1954] 5 STC 216; AIR 1954 Mad 1130, State of Tamil Nadu v. Anandam Viswanathan [1977] 39 STC 226, Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore v. Karthikeya Press [1982] 51 STC 28, Court Press Job Branch, Salem v. State of Tamil Nadu [1983] 54 STC 382, State of Tamil Nadu v. Gunasundari Modern Art Printers [1995] 97 STC 489 and those by the Supreme Court reported in State of Madras v. Gannon Dunkerley & Co. (Madras) Ltd. [1958] 9 STC 353; AIR 1958 SC 560, Government of Andhra Pradesh v. Guntur Tobaccos Ltd. [1965] 16 STC 240, Commissioner of Commercial Taxes, Mysore, Bangalore v. Hindustan