( 1. ) BY this petition under Article 226 of the Constitution the petitioner challenges imposition of the tax, known as "entry tax" under the M. P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereafter referred as the "entry Tax Act") for the calendar years 1977 and 1978, on the purchase of iron and steel required by the petitioner for construction of its buildings. The short question for decision in this petition is whether the purchase of iron and steel by the petitioner during this period for this purpose was in the course of its business of manufacturing cement, when the petitioners factory commenced production of cement only from November, 1980. By orders (annexures C and D) dated 28th December, 1981 pertaining to the two calendar years 1977 and 1978, the Assistant Commissioner of Sales Tax, Satna (M. P.), has held that the petitioner is liable to pay entry tax on this material to the extent specified therein. It is the quashing of these two orders of assessment, which is sought in this petition.

( 2. ) IT is not disputed that the business of the petitioner is manufacture of cement in its factory at Maihar and the manufacture of cement therein commence