2007 (9) TMI 607

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted 03.01.2005, whereby the Tax Board held that the entry tax under the provisions of Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 could not be imposed on the goods in question imported by the respondent assessee from out of India. Learned counsel for the respondent-assessee has pointed out that recently the Division Bench of this Court in the case of M/s. Dinesh Pouches Ltd. Vs. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to fall within the legislative domain of the State Legislature. The restriction under Article 301 of the Constitution has been found to be a constitutional restriction on the right of legislative competence to enact laws in derogation thereof and saving from that clause has been provided under Article 302 to Article 305. When admittedly in the present case requirement of Article 304(b) before enac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onth failing which such amount shall be recoverable from him. Likewise, any amount already paid by the petitioner as Entry Tax shall be refunded to him on proof of the fact that burden thereof has not been passed on to users, consumers or buyers of such goods, as the case may be, as aforesaid. The petitioner may lay his claim for refund with required proof before the concerned Assessing Authority .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X