ORDER :- I dispose of all the above Civil Rules by a common judgment and order as these involve common questions of law and similar facts.

2. Petitioners in the above Civil Rules carry on business, inter alia, of manufacture and sale of veneer. Plywood factories are the sole customers of the veneer manufactured by the petitioners. Petitioners in the course of their business of sale of commercial veneer are required to transport those from their factories by truck etc, to various places. For transportation of such veneer they are required to cross check gates in Assam, Nagaland, Arunachal Pradesh etc.

3. Veneer is manufactured from logs. Trees felled in the forest are cut into pieces and tops are removed. These pieces of timber are called logs. The Forest Department measures these logs, enters the measurement in the log measurement book, collects the royalty as per the approved rate on those and thereafter releases the same by putting hammer marks to various contractors for free sale. Some times such logs are also disposed of by the Forest Department itself.

4. For manufacturing Veneer, these logs are taken to the factory where the logs are peeled by some machi