A.K.GANGULY, J.

1. This batch of writ petitions were heard analogously and most of the questions of law are common in all these cases and as such they are dealt with and decided by this common judgment. There are of course some points which are relevant only in some particular case and those aspects have been dealt with separately.

2. The main challenge is on the constitutional validity of the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Ordinance, 1993 which was later on converted into the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (hereinafter referred to as the said Act).

3. In C. W. J. C. No, 10084 of 1993 the petitioners have given details of manner in which they carry on business of the manufacture, production, distribution and sale of cigarette and smoking mixtures which are known as Tobacco Products. Those factual aspects relating to the nature of business carried on by the petitioners company are not disputed and are not very much at issue between the parties.

4. In exercise of powers conferred under Art. 213 of the Constitution of India, an Ordinance was promulgated and published