ORDER

Date : 27-09-2019 This order will dispose of the above bunch of cases.

2. Heard Dr Ashok Saraf, learned Senior Counsel, Mr D Saraf, Mr A Tiwari, Mr I H Borbhuiyan and Mr G Khandelia, learned counsel for the petitioners. Also heard Mr D Mazumdar, learned Senior Counsel and Additional Advocate General, Assam, assisted by Mr S Dutta, learned Standing Counsel, Forest Department for the respondents.

3. Issue raised in all the writ petitions is the same, i.e., legality and correctness of notification dated 06.03.2017, issued by the Principal Secretary to the Government of Assam, Environment and Forest Department, enhancing levy on transportation of timber, non-timber forest produce and minor minerals entering Assam through inter-state boundaries from the neighbouring States. 4. Shorn of details, petitioners have processing units and factories in States other than Assam, mostly in the State of Meghalaya.

5. Finished products are sold within the State of Meghalaya and to various manufacturing units situated in other States including the State of Assam in the course of inter-state trade and commerce.

6. Consignments of sawn timber etc. are transported to different States within the North-