I.A. Ansari, J.

1. The petitioners, in this batch of writ petitions, who are involved in various commercial activities, in the State of Arunachal Pradesh, and import various goods from other States, have challenged the constitutionality, legality and validity of the Arunachal Pradesh Goods Tax Act, 2005 (in short, "the Act") and, particularly, Section 3(2)(b) thereof, which imposes tax on the entry of goods, other than non-taxable import, for consumption, use or sale thereof into the local area of the State of Arunachal Pradesh.

2. The levy has been challenged, broadly speaking, on three grounds, namely, (i) that the levy is violative of Article 301 of the Constitution of India inasmuch as the impugned legislation imposes unreasonable restrictions on the freedom of trade, commerce and intercourse and even if the impugned legislation is treated to impose, in public interest, reasonable restrictions, on the freedom of trade, commerce and intercourse, the impugned legislation cannot survive inasmuch as the legislation, in question, does not have previous sanction of the President, which is the requirement of Article 304(b) of the Constitution of India; (ii) that the impugned lev