( 1 ) IN some of these writ petitions, provisions of Entry Tax Act, 1976 (for short the Act) are challenged as unconstitutional. In all the writ petitions, except M. P. No. 1520 of 1991, the notification dated 29-6- 1990 of the State Government issued under Section 4-A (2) of the Act specifying local areas in goods for imposition of entry tax at the rate of 10% for limestone and levy and collection of such entry tax are challenged. In M. P. No. 1520 of 1991, levy of entry tax at similar rate on entry of limestone within local area arc challenged. In M. P. No. 152 of 1991, similar levy of entry-tax into a local area is challenged. In some of the writ petitions, subsequent notification dated 2-2-199 is challenged.

( 2 ) WE have heard various counsel appearing for the petitioners and learned counsel appearing for the State.

( 3 ) LEARNED counsel for the petitioner have urged the following points for consideration: (i) The impugned notifications relate time (stone) and not limestone and, therefore the rate of tax imposed by the notification cannot be applied to entry of limestone into local areas caused by the petitioners except petitioner in M. P. No. 1520 of 1991. (