DEEPAK GUPTA, J. :- By this judgment we are disposing of the aforesaid six writ petitions since common questions of law and fact arise for decision in these cases.

2. All the petitioners before us are Spinning Mills engaged in the production of cotton yarn. The petitioners in all the petitioners except in CWP No. 437/2007 manufacture the cotton yarn from cotton. The petitioner in CWP No. 437 of 2007 has alleged that it manufactures the cotton yarn out of cotton waste. All the petitioners have their manufacturing units in the State of Himachal Pradesh. They alleged that they obtain the raw material from outside the State of Himachal Pradesh. The petitioners except in CWP No. 437 of 2007 purchase cotton bales from outside the State of Himachal Pradesh and these cotton bales are brought to their units within Himachal Pradesh and after going through a large number of processes the cotton yarn is manufactured. Petitioner in CWP No. 437 of 2007 alleged that it is only buying cotton waste from spinning mills situated outside the State of Himachal Pradesh and this cotton waste is then utilized for manufacturing of cotton yarn.

3. The State of Himachal Pradesh has enacted the Himacha