They challenged it by way of writ petitions in the High Court.
The Judgment of the Court was delivered by M. SAHAI, J. These appeals are directed against judgment and order of the High Court of Bombay.
They are aggrieved by levy of entry tax on such motor vehicles under Maharashtra Tax oil Entry of Motor Vehicles into Local Areas Act, 1987.
The appellants are either companytractors or dealers of motor vehicles who have purchased vehicles from outside the State and have brought them into the State of Maharashtra.
