(1.) THE petitioner is a manufacturer of `sada Pan Masala', mixed with tobacco in the brand name of Geetanjali, Zafri 2100 Gutkha etc. THE petitioner as a manufacturer is subject to excise duty and is also liable to sales tax under the State Sales Tax or Central Sales Tax, as the case may be, in respect of the transactions of sale entered by it.
(2.) VIDE impugned Notification dated 3/1/2001 "zarda mixed Pan Masala "including gutkha and churi" was added to the list of commodities on which the levy of tax under the Rajasthan Tax on Entry of Goods into Local Area Act, 1999 was extended. The petitioner is aggrieved with the levy of tax under the Act of 1999 on its product when its brand is carried into local area of State of Rajasthan for use, consumption or sale within such local area. He has challenged the constitutional validity of the Act of 1999 and the aforesaid notification issued thereunder.
(3.) HOWEVER, both the decisions of this Court in Godfrey Philips India's case as well as in this case, which was dismissed by following the Godfrey India's case were challenged before the Supreme Court by way of appeal. BACKDROP IN WHICH CASE WAS REMITTED BACK TO HIGH COURt
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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