1. This Letters Patent Appeal is directed against the judgment of the learned Single Judge dated the 14th January, 1966, in Civil Writ No.32 of 1964 whereby the writ petition by Messrs Associated Hotels of India Limited (hereinafter referred to as the company) against the order of the Excise and Taxation Officer, Simla, which was upheld in revision on the 27th October, 1965, by the Additional Assistant Excise and Taxation Commissioner, Punjab, Patiala, in S. T. Revision No.364 of 1958-59, was accepted.

2. The petitioners in the writ petition (now respondents) own a chain of hotels, one of them being the Cecil Hotel, Simla, and another Mount View Hotel at Chandigarh. They had been registered since 30th March, 1949, as dealers under the Punjab General Sales Tax Act, 1948 (Act No.46 of 1948), hereinafter to be referred to as the Act. One of the main lines of their business activity is to provide residential accommodation and their tariff for the persons staying in their hotels is an inclusive one for lodging as well as three principal meals, viz. breakfast, lunch and dinner. The company has put on the record a printed copy (annexure a) of the terms and conditions which, accord