The petitioners in all these cases are either dental doctors, or hospitals, who have purchased dental chairs from manufacturers located outside Kerala. The dental chairs transported by the suppliers for delivery to the petitioners were detained at the sales tax checkpost demanding entry tax on the ground that the dental chair is “furniture” which attracts entry tax under the Kerala Tax on Entry of Goods into Local Areas Act, hereinafter called the “Entry Tax Act”. “Furniture” is an item introduced to the Schedule to the Entry Tax Act by notification. SRO 294/2000 with effect from 1.4.2000. Therefore after the amendment, there will be an entry tax on the entry of furniture from outside Kerala of Kerala for use or sale in Kerala. Of course, there is general exemption under notification for goods transported by “registered dealers” into Kerala for resale of such goods on which sales tax is payable by them in Kerala. However, articles brought by the consumers from outside the State for their own use in Kerala will attract entry tax. The respondents in all these cases who are either sales tax authorities attached to border checkposts or Intelligence Officers of the sales tax