The main legal point established in the judgment is that the term 'use' in the context of the Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or sale therein Act, 1979 need not always be understood as 'used up' and can encompass activities such as job work.

( 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, the said levy was challenged by the appellant on the ground that the proposed levy was not in conformity with the charging section 3 of the Act, since the machineries brought by the appellant for use in his workshop was not meant for consumption, use or sale in the local area. Section 3 (1) of the Act reads thus :"3. LEVY OF TAX.- (1) There shall be levied and collected a tax on entry of the scheduled goods into a local area for consumption, use or sale therein at such rate not exceeding two per cent advalorem and from such date as may be specified, whether prospectively or retrospectively by the State government and different dates and different rates may be specified for different local areas :

( 3 ) THE relevant item for imposingthe impugned levy is item No. 7 of the schedule to the Act which reads thus : "7. Industrial machinery and parts and accessories thereof. " it was submitted by Sri. K. Srinivasan, learned counsel for the appellant, that the said machineries, which were brought into the local area were installed for effecting repairs and reconditioning of the machineries brought by the customers and since the said application in the workshop did not amount to 'consumption', 'use' or 'sale' of those machineries within the local area, the provisions of the Act are not attracted. According to the appellant, the expression 'use' should be understood to mean as 'used' and not as 'put to use'. Otherwise, it was submitted, that item 7 of the Schedule to the Act which seeks to levy Entry-tax on industrial machinery, is beyond the competence of the State Legislature, since the power to legislate is to be traced to Entry 52 of List-ll of Seventh schedule to the Constitution of India which reads thus : "52. Taxes on the entry of goods into a local area for consumption, use or sale therein. "

( 4 ) THEREFORE, the only question that arises for consideration in this appeal is the meaning to be given to the expression 'consumption', 'use' or 'sale' therein. In support of the submission that the expression 'use' should be understood as 'used up', the learned counsel for the appellant relied on an unreported decision of the supreme Court in S. M. Ram Lal and Company v Secretary to Government of punjab and Others (C. A. No. 369 of 1966, d. D. 3-4-1969) wherein while interpreting the meaning of the word 'use' in the context of levy of octroi on wool purchased by the dealer from its head office in delhi, it was held on the facts and the circumstances of that case as follows :" It is common ground that the goods brought within the Notified Area committee of Faridabad were not brought for consumption or sale. It was argued, however, that the goods were brought into the Notified Area Committee for use and on that account octroi was leviable. The expression 'use' i