https://www.taxtmi.com/caselaws?id=160697 Rajasthan entry tax on goods entering local areas was treated as compensatory and regulatory, with a nexus to local trading facilities and support for local bodies, so it did not offend Article 301 or require invalidation under Article 304(b). The Commissioner's circular expanding "tobacco" to cover cigarettes and other tobacco products was held ultra vires because the statute required specification by State Government notification in the Official Gazette. The levy became enforceable only after public publication of the clarificatory notification, so recovery was confined to 7 January 2000 onward. en-us Wed, 31 May 2000 00:00:00 +0530 Mon, 23 Dec 2013 12:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160697 Rajasthan entry tax on goods entering local areas was treated as compensatory and regulatory, with a nexus to local trading facilities and support for local bodies, so it did not offend Article 301 or require invalidation under Article 304(b). The Commissioner's circular expanding "tobacco" to cover cigarettes and other tobacco products was held ultra vires because the statute required specification by State Government notification in the Official Gazette. The levy became enforceable only after public publication of the clarificatory notification, so recovery was confined to 7 January 2000 onward. Case-Laws VAT and Sales Tax Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160697