STATE OF KERALA AND OTHERS v. FR. WILLIAM FERNANDEZ ETC. ETC.

145Copy pinpoint145. In view ofour foregoing discussion and conclusion, we decide all the appeals in this batch of appeals in following manner: (i) All the appeals filed against the judgments ofOrissa High Court are dismissed. The Transfer case is also dismissed. (ii) All the appeals filed against the judgment of Patna High Court B are di$missed. (iii) Tile civil appeal filed against the judgment of J hark hand High Court stands allowed. (iv) The appeals filed by the State of Kerala are allowed. The C judgment of the Division Bench holding that no entry tax was leviable on the vehicle imported from territories outside the counlly is set aside, restoring the judgment of the learned Single Judge. (v) Writ Petition 574 of 2003, Parisons Agrotech Pvt. Ltd vs. State of Kerala & Ors. is dismissed. D (:vi).In Civil Appeals filed against judgment ofOrissa High Court, appellants who were writ petitioners before the High Court are given liberty to file an application within 30 days from today to revive their writ petitions and urge ground of discrimination under Article 304(a) as per law laid down by Nine Judges Bench in Jindal Stainless Ltd.(supra). E

146Copy pinpoint146. Parties shall bear their own costs.

147Copy pinpoint147. Before we close, we record our deep appreciation for the valuable assistance rendered by various learned counsel appearing in this batch of Civil Appeals which has immensely benefited us in coming F to correct conclusion on various issues involved in these cases.

Devika Gujra1 Matters disposed of.