S.R. Rajasekhara Murthy, J. - (1.) The above writ petitions are disposed of finally on merits, after hearing the learned counsel for the respondents at the preliminary stage and after issued rule.
(2.) The common petitioner in these three writ petitions is a firm. During the years ending Deepavali of 1984, 1985 and 1986, the petitioner purchased and brought into the local area of Davanagere certain industrial machinery for the purpose of job-works, viz., for repairing of machines and re-conditioning of engines in his auto-machine-shop in Davanagere.
(3.) The 2nd respondent-the Assistant Entry Tax Officer, No. 4, Sub-Circle, Davanagere, issued a proposition-notice in form No. 8 to the petitioner proposing to levy entry tax on the value of the industrial machinery purchased and brought within the local area for use by the petitioner, during the three years in question.;