1983 (11) TMI 271

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.... He is registered under both the Rajasthan Sales Tax Act, 1954 as well as the Central Sales Tax Act, 1956. The case of the petitioner is that he was entitled to remission of purchase tax in respect of raw material which he purchased for the purpose of manufacturing of cloth under section 5CC of the Rajasthan Sales Tax Act, 1954 (hereinafter referred to as "the Act"). According to the petitioner, h....

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....ishangarh and commissioned manufacturing of cloth on 19th February, 1979. He was thus entitled to remission of purchase tax up to 31st March, 1984. The Rajasthan Legislative Assembly amended section 5CC by amending Act No. 8 of 1982 which has been published in Rajasthan Gazette, Extraordinary, dated March 30, 1982. The petitioner in his individual capacity and also as a member of the Powerloom ....

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....otilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh [1979] 44 STC 42 (SC); AIR 1979 SC 621. (2) The impugned amendment was violative of article 301 of the Constitution of India which guarantees freedom of trade, commerce and intercourse throughout the territory of India. It is further submitted that by the impugned amendment remission has been withdrawn and this puts an unreasonab....

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....ly distinguishable. There is no force in the second contention of Mr. Rastogi as no question of violation of freedom of trade and intercourse arises if any remission in the tax is taken away by the appropriate Legislature. It has been observed in State of Madras v. N.K. Nataraja Mudaliar [1968] 22 STC 376 (SC); AIR 1969 SC 147: "Normally a law imposing a tax on intrastate sales does not offe....