HARIT POLYTECH PVT. LTD. Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) WE have heard learned counsels for the petitioners. Learned Advocate General has appeared for the State of Rajasthan.

(2.) THE constitutional validity of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (for short, 'the Act') was upheld by Division Bench of the Rajasthan High Court in the case of M/s. Godfrey Philips India Ltd. (1) and Anr. v. State of Rajasthan and Anr., : (2001) 121 STC 54 (Raj.). In M/s. Dinesh Pouches Ltd. (1) v. State of Rajasthan and Ors. (D.B. Civil Writ Petition No. 21/2002), the vires of the Act, challenged on the grounds that it violates freedom of trade, commerce and intercourse under Article 301, not saved by Article 304(b) of the Constitution of India, the Act was upheld, following the earlier judgment in M/s. Godfrey Philips India Ltd. (1) and Anr. v. State of Rajasthan and Anr.

(3.) A Special Leave to Appeal was filed by the assessee's against the judgments in M/s. Godfrey Philips India Ltd. (1) v. State of Rajasthan and Anr. (supra) and M/s. Dinesh Pouches Ltd. (1) v. The State of Rajasthan and Ors. (supra). The State of Rajasthan also filed Special Leave to Appeal, as the Court had upheld two notifications and had quashed the circular dated 23.10.1999, with direction to the respondents, making entry tax on cigarettes qua petitioners recoverable with effect from 7.1.2000.