( 1 ) THESE appeal are presented against the order dated 13-4-1988 passed by the learned Single Judge in W. P. Nos. 19038 to 19040 dismissing the petitions holding that the industrial machinery is one of the scheduled goods exigible to levy of tax under the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or sale therein Act, 1979 (hereinafter referred to as'the Act' ). 1. The facts of the case, in brief, are as follow : The appellant, which is a partnership firm, during the years ending deepavali, 1984, 1985 and 1986, purchased and brought into the local area of davangere certain industrial machinery for the purpose of job work i. e. , repairing of machines and reconditioning of engines. The Assistant Entry Tax Officer (Assessment), Davangere, issued proposition notices in Form No. 8 for the aforesaid years proposing to levy Entry-tax on industrial machinery determining the total value of the goods brought into the local area for use at Rs. 17,27,664/-, Rs. 66978/- and Rs. 26,520/-, respectively. He proposed to levy Entry-tax on the same and it worked out to Rs. 34,553-28, Rs. 1,339/- and Rs. 530-40, respectively.

( 2 ) IN the petitions,