https://www.taxtmi.com/caselaws?id=170978 The High Court of Rajasthan declared the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 as ultra vires of Article 301 of the Constitution of India. The court ruled that the entry tax on goods imported from outside India was not compensatory and impeded free trade and commerce, falling under Article 301 restrictions. The Act was held to be not enacted in accordance with Article 304(b). The court allowed the petition, stating that demands against the petitioner are unenforceable if not already paid and refunds are applicable if the burden was not passed on. The revision petition was dismissed with no costs awarded. en-us Mon, 10 Sep 2007 00:00:00 +0530 Mon, 06 Jul 2015 15:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170978 The High Court of Rajasthan declared the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 as ultra vires of Article 301 of the Constitution of India. The court ruled that the entry tax on goods imported from outside India was not compensatory and impeded free trade and commerce, falling under Article 301 restrictions. The Act was held to be not enacted in accordance with Article 304(b). The court allowed the petition, stating that demands against the petitioner are unenforceable if not already paid and refunds are applicable if the burden was not passed on. The revision petition was dismissed with no costs awarded. Case-Laws VAT and Sales Tax Mon, 10 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170978