Radhakrishnan, J.

Constitutional validity of certain provisions of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (Act 15 of 1974) is under challenge in all these original petitions. A few of the writ petitioners have sought for a declaration that Section 2 (1)(d), 2(1)(g), 2(1)(i) and Section 3 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (in short “Entry Tax Act”) are discriminatory and ultra vires of Articles 14, 19(1)(a), 19(1)(g), 246, 265, 286, 301, 304(a), 304(b) and other consequential reliefs. State maintained the stand that the Act is within the legislative competence of the State since it was promulgated in exercise of its powers under Articles 245 and 246 read with Entry 52 List of the VII Schedule to the Constitution of India. Two batches of cases have also come up for our consideration; some pertaining to the levy of entry tax with regard to the goods brought from outside the State to the State of Kerala and some others with regard to the goods brought from outside the country to the State of Kerala. Counsel appearing for the petitioners submitted that the right of the State to impose entry tax under the Entry Tax Act has to b