PARAS MAL Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS writ petition has been filed by Paras Mal, Principal Secretary M/s. Barmer Marudhar Vikas Samiti, Barmer under Article 226 of the constitution of India to declare the words "in, the State" in clause 5 of Notification Ex. 3 dated 16. 8. 83 as unconstitutional. The petitioners also seeks to quash the respective assessment orders (Ex. l3 to 15) and demand notices (Ex. 16 to 18) dated 7. 3. 88.

(2.) THE Barmer Marudhar Vikas Samiti is a registered Society and it is also registered as a dealer under the Rajasthan Sales Tax Act (hereinafter referred to as the 'act') importing match boxes manufactured by the cottage match industries outside the State of Rajasthan. THE sale or purchase of such match boxes alongwith other products of the village industries were exempted by the State Government Vide Notification dated 6. 3. 78 (Ex. l ). THE petitioners Society was also exempted from payment of tax. This Notification was superseded by another Notification Ex. 3 dated 16. 8. 83 wherein exemption was granted to the products processed and manufactured by the village industries in the State of Rajasthan. THE petitioner has challenged the validity of the Notification Ex. 3 so also the assessment orders and demand notices issued in pursuance thereof.

(3.) A careful reading of these Articles shows that it is not open to any State to levy any tax on goods imported from other States or Union territories so as to discriminate between goods so imported and goods manufactured and produced in that State subject to the limitations contained in clause (b) of Article 304.