M. Y. Eqbal, ACJ.-

ln all these Writ petitions, the petitioners have challenged the vires of Section 11 of the Jharkhand Valued Added Tax Act, 2005 as ultra vires and violative of Article 301 read with Article 304(a) of the Constitution of India since the provision is not saved by Article 304(b) of the Constitution of India and further for a direction restraining the respondents from enforcement of the provisions of Section 11 of the Jharkhand Valued Added Tax Act, 2005 whereby entry tax is liable to be collected on entry of goods mentioned in Schedule-Ill of the said Act. The petitioners further sought a declaration that the entry tax is not compensatory in nature falling under Article 304 of the Constitution of India. As such, the said provision is violative of Article 301 of the Constitution of India.

2. The respondents-State filed counter affidavit taking various defences available in law in support of their case that provisions of the Act is compensatory in nature and, therefore, not violative of the provisions of Article 301 and Article 304(b) of the Constitution of India. A supplementary counter affidavit was filed by the respondents on 17.3.2008. During the pendency