JUDGMENT :

Sangeeta K. Vishen, J.

1. The present petition has been filed challenging the notification dated 15th February, 2010 issued by the State Government in exercise of powers conferred under sub-section (1A) of section 3 of the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (hereinafter referred to as “the Entry Tax Act”) whereby, the State Government while amending the schedule added Entry 9 pertaining to “stainless steel plates, flats, sheets and coils” and specified the maximum rate of tax as four percent.

2. The brief facts of the case are as under:-

2.1 The petitioners are engaged in the business of manufacturing and sale of stainless steel flats and sheets. The petitioners have manufacturing unit at Haryana and from the unit the goods are dispatched by way of branch transfer to various branches located in different States across the country including the State of Gujarat and thereafter such goods are sold locally in the respective States. According to the petitioners, the petitioners duly disclose all the transactions of goods entered into the State as well as sales made in the State of Gujarat in the returns filed under the Gujarat Value Added Tax Act,