(Dr. D.Y. Chandrachud, J.)

Rule in Writ Petition Nos.2089 of 2011 and 680 of 2012. Respondents waive service. By consent all the petitions have been taken up for final hearing since common questions are involved.

The nature of the challenge

2. In this batch of petitions under Article 226 of the Constitution there is a challenge to the constitutional validity of Section 2(24) of the Maharashtra Value Added Tax Act, 2002 as amended initially by Maharashtra Act XXXII of 2006 and thereafter by Maharashtra Act XXV of 2007 on the ground that the amendments transgress the limitations contained in Article 366(29A)(b) of the Constitution. The challenge of the petitioners is that by amending the provisions of Section 2(24) the State Legislature has brought within the ambit and purview of the expression "sale", an agreement for the building and construction of immovable property which is not a works contract. Consequently, the legislative competence of the State Legislature is questioned on the ground that the Legislature by and as a result of the amendment has sought to impose a tax on a transaction which does not involve a sale of goods within the meaning of Entry 54 of the State L