Vivek Rusia, J.

All above writ petitions, VAT Appeals and T.R.s’ involves common questions of law; hence all are being decided by this common order.

Interpretations of provisions of following enactments are involved in these cases:-

(i) Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (hereinafter referred as “MP Entry Tax Act”) 2. The Assesses and appellants company are engaged in the activities of providing telecommunication services are herein after referred as “Assesse”.

(ii) Madhya Pradesh Commercial Tax Act, 1994 (hereinafter referred as “MPCT Act”) and

(iii) Madhya Pradesh Value Added Tax Act, 2002 (hereinafter referred as “VAT Act”).

2. The Assesses and appellants company are engaged in the activities of providing telecommunication services are herein after referred as “Assesse”.

W.P. No.6304/2011 has been filed by the Assesse being aggrieved by order dated 29.3.2010 passed by Assessing Authority and order dated 30.4.2011 passed by the Appellate Authority, by which, entry tax has been imposed under the M.P. Entry Tax Act for the for the period 2007-2008 over various goods like building material, plant & machinery, computer hardware, computer softwar