ORDER :

Leave granted.

2. In these appeals filed by the assessees, there is a challenge to the judgment dated 18th February, 2008 whereby a batch of writ petitions were dismissed. A number of issues were raised and the High Court after discussing those issues summed up its findings in paragraph 28 of the impugned judgment which are as follows:

"28. To sum up, we are of the opinion that the State has the following three alternatives to impose a levy or tax which would not be violative of Article 301 meaning thereby it will not be treated as a hindrance in trade, commerce and intercourse. They are:-

(i) if the levy imposed is compensatory in nature and facially or patently indicates the quantifiable data on the basis of which the compensatory levy or tax is sought to be levied and the Act facially indicates the benefits which is quantifiable or measurable and the proportionality of the quantifiable benefits and should be in the form of reimbursement/recompense for the quantifiable and measurable benefits to be provided to its payers or trades people.

(ii) if the tax is levied under clause (a) of Article 304 but subject to conditions given therein that such levy or tax on goods would not r