ORDER :

SONIA GOKANI, J.

1. By way of the present petition under Article 226 of the Constitution of India, petitioners have challenged the order dated 13.09.2021 passed by the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (“the Entry Tax Act” for short) on the ground of the same is unconstitutional and violative of Article 304(A) of the Constitution of India.

2. Brief facts leading to the present petition are as follows:

2.1. Petitioner No.1 is a Public Limited Company having its place of business at Sanand. The second petitioner is authorised signatory of the first petitioner. The petitioner is engaged in the business of logistic services. For the said purpose, the petitioner purchased trucks that are used for transporting the goods from the premises of customers to ports/inland depots and office vise versa. The petitioner has a place of business in the State of Gujarat as well as in the State of Rajasthan. The petitioner purchased seven trucks in the financial year 2006-07. They were taxable under the Rajasthan Vat Tax Act, 2003 (“the Rajasthan VAT Act” for short). During the relevant years, the trucks were purchased on payment of such tax under the VAT Act at R