M.KATJU. J. - (1.) These two writ petitions alongwith connected and similar writ petitions are being disposed off by a common judgment.
(2.) Heard Shri Bharatji Agarwal, Senior Advocate, Sri Piyush Agarwal, Advocate, and other learned counsel for the petitioners, and Shri S. P. Gupta, Senior Advocate and learned standing Counsel for the respondents.
(3.) By means of this writ petition the petitioners are challenging the constitutional validity of the U. P. Tax on Entry of Goods Act, 2000 (hereinafter referred to as 'the Act') on the ground inter alia that it is violative of Articles 301 and 304 of the Constitution of India.;