NOOTY RAMAMOHANA RAO, J.

Constitutional validity of sections 3 and 4 of the Andhra Pradesh Tax on Entry of Goods into Local Areas Act of 2001, together with the notifications issued thereunder, has been questioned in this batch of cases.

The State of Andhra Pradesh enacted the Andhra Pradesh Tax on Entry of Goods into Local Areas Act of 2001; Act No. 39 of 2001 (henceforth referred to as "the Entry Tax Act" for brevity). Section 3 of the Entry Tax Act is the charging provision, which enabled the levy and collection of tax on the entry of notified goods into any local area for sale, consumption or use therein. This levy of entry tax is characterised as unconstitutional principally for the reason that it is discriminatory and it also impedes and restricts the free movement of trade and commerce, guaranteed across the Federal Polity under article 301 of our Constitution and for that reason also it is bad. It is further contended that the Presidential consent, which is so essentially to be obtained prior to the introduction of the Bill, needed in terms of clause (b) of article 304 of our Constitution having not been obtained, the impugned Entry Tax Act which seeks to impose restr