F. Nariman, J. The present appeal and special leave petitions arise out of demands made from the Appellant for payment of Entry Tax under the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1993 hereinafter referred to as the Entry Tax Act .
The Appellant has its marketing division in the State of Bihar with branches, inter alia, at Barauni and Patna.
