JUDGMENT :

KARDAK ETE, J.

1. Heard Ms. N. Hawelia, learned counsel for the petitioners. Also heard Mr. B. Gogoi, learned standing counsel for the respondent Finance and Taxation Department.

2. Since issue involved in all the writ petitions is identical on facts and law, same are disposed of by this common judgment and order.

3. The petitioners have challenged the levy of Entry Tax under the Assam Entry Tax Act, 2008 on “PET Reisin” and “PVC Granuels” on the ground that the said items are nowhere mentioned in the Schedule attached to the Assam Entry Tax Act, 2008 to make the same taxable. The Respondent Authorities have imposed Entry Tax on import of the items “PET Reisin” and “PVC Granuels” by referring them as “Chemicals” which is mentioned at Entry No. 51 of the Schedule attached to the Assam Entry Tax Act, 2008. Challenge is also to the consequent assessment orders passed by the respondent authorities levying Entry Tax on “PET Reisin” and “PVC Granuels” treating the same as Chemicals as well as the orders passed by the Appellate and Revisional Authrities confirming the same against the petitioners.

4. The petitioners are engaged in the business of manufacturing and sale of PET Pre-fo