BOHRA INDUSTRIES LIMITED Vs. STATE AND ORS.

JUDGEMENT

(1.) WE have heard learned counsel appearing for the petitioners and learned counsel appearing for the respondents.

(2.) IN all these writ petitions, the constitutional validity of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (for short, the Act) has been challenged on the ground that it violates freedom of trade, commerce and intercourse under Article 301, not saved by Article 304(b) of the Constitution of India.

(3.) A batch of writ petitions challenging the constitutional validity of the Act were heard and dismissed by the Division Bench of this Court at Jaipur Bench, of which one of us (Hon'ble Sunil Ambwani, Acting Chief Justice) was a Member. Vide judgment dated 1.12.2014 in M/s. Harit Polytech Pvt. Ltd. v. State of Rajasthan and ors. (D.B. Civil Writ Petition No. 8745/2014) and other connected writ petitions, the Court concluded as follows: - -