JINDAL STAINLESS HISAR LTD Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The present petition has been filed challenging the notification dated 15th February, 2010 issued by the State Government in exercise of powers conferred under sub-section (1A) of section 3 of the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (hereinafter referred to as "the Entry Tax Act") whereby, the State Government while amending the schedule added Entry 9 pertaining to "stainless steel plates, flats, sheets and coils" and specified the maximum rate of tax as four percent.

(2.) The brief facts of the case are as under:-

(3.) While referring to the provisions of the relevant legislations, it has been stated that the Entry Tax Act , has been enacted by the legislature of the State, providing for levy of entry tax on the specified goods.