V.C. DAGA, J.:---These petitions seek to challenge the constitutional validity of Maharashtra Tax on Luxuries Act, 1987 as amended by Maharashtra Tax Laws (Levy and Amendment) Act, 2001, being Maharashtra Act No. XXII of 2001.

The petitioners are carrying on business of manufacture and sale of pan masala containing tobacco (gutkha) and pan masala without tobacco. All the petitioners are registered under the Bombay Sales Tax Act, 1959 ("BST Act" for short); Central Sales Tax Act, 1956 ("CST Act" for short); Central Excise Act, 1944 ("Excise Act" for short) and have also applied for registration under Maharashtra Tax on Luxuries Act, 1987 ("Luxury Tax Act" for short).

2. The petitioners, being aggrieved by levy of luxuries tax at the rate of 25% are challenging the validity of the amended provision of the Luxury Tax Act on the ground that the purported levy of tax is in effect and substance a tax on sales and not on luxuries and, therefore, it is a colourable legislation beyond the legislative competence of the State legislature, liable to be struck down for being violative of Articles 14, 19(1)(g), 245, 246, 301 and 304 of the Constitution of India.

3. Though these petition