1. The validity of Jammu and Kashmir Entry Tax on Goods Act, 2000 (for short “Act of 2000”) is called in question in all these petitions. Petitioners have filed these petitions with the prayer that the said Act be declared unconstitutional on the principle ground that it violates the mandate contained in Article 301 of the Constitution of India. Since a common thread is running through all these petitions they were heard together and are being disposed of by this common judgment.

2. VIOM Networks Company Ltd. is petitioner in OWP No. 725/2008. It is a limited company incorporated under the provisions of Companies Act, 1956 (for short Act of 1956). As pleaded in the writ petition, petitioner-company is primarily engaged in building infrastructures in telecom sector and also provides infrastructure to various telecom service providers.

3. Dish-net Wireless Ltd. has filed OWP No. 988J/2008 and claims to be a subsidiary company of M/s. Aircel Ltd. which is providing GSM Mobile Services in the State of J. & K. under brand name of Aircel. Petitioner-company is providing GSM Mobile Service and procures required telecom equipment parts, towers, accessories etc. being mobile goods as well as

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