Aftab Alam, J.

1. These two writ petitions challenging the constitutional Validity of Bihar Entry Tax were taken up for hearing in light of the direction of the Supreme Court in order, dated 14.7.2006 in Jindal Stainless Limited (3) vs. State of Haryana and Others (2006)7 SCC 271.

2. Having regard to the fact that the law in Bihar underwent many changes during the past six years, it becomes necessary to begin at the beginning and to take a brief look at some developments taking place in the past.

3. The Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein Act, 1993 (Bihar Act 16 of 1993) came into force on 22.8.1993. According to its preamble, the Act provided for levy and collection of tax on entry of goods into local areas for consumption, use or sale therein. Sec.2(c) of the Act defined "entry of goods" as follows:

"(c) "Entry of Goods" with all its grammatical variations and cognate expressions means entry of goods into a local area from any place outside that local area or any place outside the State for consumption, use or sale therein."

4. Sub-sections (d), (e) and (f) defined "importer", "import value" and "local areas" respectively. Sec