JUDGMENT

M. S. Sonak, J. - Heard Mr Sudesh Usgaonkar with Ms R. Pereira, learned counsel for the Petitioners and Mr D. Pangam learned Advocate General, along with Mr Deep Shirodkar, learned Additional Government Advocate for the Respondents.

2. The Petitioners, by instituting the present petition, challenge the order dated 05.01.2006 made by the Commissioner of Commercial Taxes (R-2) confirming the communication/decision dated 11.08.2005 made by R-3, declining the tax concession for imported goods under item 9 of exemption notification No.5/11/2002 dated 19.05.2003 issued under Section 25(1) of the Goa Tax on Entry of Goods Act, 2000 ( Entry Tax Act).

3. The Petitioners amended this petition, among other things seeking a declaration that the State and its authorities were not competent to levy entry tax on imported goods. The Petitioners also sought a refund of entry tax paid by them under protest regarding imported goods under item 9 of the notification dated 19.05.2003 referred above.

4. Mr Usgaonkar, however, made it clear that the Petitioners were not pressing the contention about the competence of the State and its authorities to levy entry tax on imported goods given the decision