( 1 ) BY consent of the learned Counsel these appeals are treated as having been posted for hearing and we have heard them.

( 2 ) THESE seven appeals are from the common order of Puttaswamy, J. , dated 2-11-1981 in W. Ps. Nos. 21048, 21756, 21973, 22587 and 23373 of 1980 and W. Ps. Nos. 1 and 7040 of 1981. The petitioners therein have presented these appeals and they will hereinafter be referred to as the petitioners. "the petitioners were sought to be assessed under the provisions of the karnataka tax on entry of goods into local areas for Consumption, use or sale therein Act, 1979 (hereinafter referred to as the Entry Tax Act, 1979) which came into force with effect from 1-6-1979. The petitioners presented W. Ps. Nos. 7660, 8270, 865. 1, 8668, 8670, 9765 and 10809 of 1979, challenging the constitutional validity of that Act and also prayed for issue of writs in the nature of mandamus restraining the State of Kar nataka from cnforcing the provisions of that Act against them (the petitioners ). A Division Bench of this Court heard those writ petitions along with a large number of similar writ petitions. By its common order dated 24-8-1979 Hunsa corporation v. State of Karnataka (1)

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