https://www.taxtmi.com/caselaws?id=163108 The Court declared the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 unconstitutional as it impeded the free movement of trade, commerce, and intercourse, violating Article 301 of the Constitution. The Act did not comply with Article 304(b) and was deemed ultra vires Article 301. Consequently, the Act was held unenforceable, and any collected entry tax was to be refunded or paid to the State Treasury, depending on whether the burden was passed on to consumers. en-us Tue, 21 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163108 The Court declared the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 unconstitutional as it impeded the free movement of trade, commerce, and intercourse, violating Article 301 of the Constitution. The Act did not comply with Article 304(b) and was deemed ultra vires Article 301. Consequently, the Act was held unenforceable, and any collected entry tax was to be refunded or paid to the State Treasury, depending on whether the burden was passed on to consumers. Case-Laws VAT and Sales Tax Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163108