S.C. Dharmadhikari, J.

1. The writ petition and the appeals were heard together. Since common questions of fact and law are raised therein, so also common submissions canvassed, that we dispose them off by this common judgment.

2. The essential relief sought in this writ petition is that this Court should declare that Low Sulphur Fuel Oil and Low Sulphur Waxy Residue brought from abroad are not liable to the levy of entry tax, and the levy and assessment thereof by the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (for short “The Maharashtra Entry Tax Act, 2002) is ultra vires the Constitution of India, being beyond the legislative competence of the State of Maharashtra.

3. We shall advert to the provisions of The Maharashtra Entry Tax Act, which are challenged in these proceedings, a little later. First, we shall briefly make a reference to the facts.

4. The writ petition is filed by the Tata Power Company Limited and its Head Corporate (Legal) who is also a shareholder of the company against the State of Maharashtra and the Commissioner of Sales Tax