B.P. Katakey, J.

1. The State Legislature of Assam, on obtaining previous Presidential sanction under proviso to Article 304(b) of the Constitution, enacted the Assam Entry Tax Act, 2001 (Assam Act 4 of 2001)(in short, "the principal Act") with a view to levy tax on entry of goods, into any local area of Assam for consumption, use or sale therein, which came into force on October 1, 2001, on publication of a notification dated September 28, 2001 in the Assam Gazette (Extraordinary) specifying the said date, in terms of the provisions contained in Section 1(3) of the said Act. Clause (b) of Section 2(1)defines "entry of goods into a local area" as entry of goods as specified in the schedule into a local area from any place outside the State for consumption, use or sale therein. Section 2(1)(d) defines "importer" as a person who brings specified goods into the local area from any place outside the State for consumption, use or sale including for consumption or use of such goods in works contract. "Local area" and "purchase value" are defined in Section 2(1)(e)and (h), respectively. Sub-section (1) of Section 3 of the principal Act provides for levy of tax on goods specified in