2007 (9) TMI 607

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.... Heard learned counsels. The present revision petition arises out of the Tax Board order dated 03.01.2005, whereby the Tax Board held that the entry tax under the provisions of Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 could not be imposed on the goods in question imported by the respondent assessee from out of India.  Learned counsel for the respondent-assessee has p....

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....nstitution of India. Until it is enacted in terms of provisions of Article 304(b), it cannot be said to fall within the legislative domain of the State Legislature. The restriction under Article 301 of the Constitution has been found to be a constitutional restriction on the right of legislative competence to enact laws in derogation thereof and saving from that clause has been provided under Arti....

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....d on to such other persons, the same shall be paid by the petitioner to the State Treasury within a month failing which such amount shall be recoverable from him. Likewise, any amount already paid by the petitioner as Entry Tax shall be refunded to him on proof of the fact that burden thereof has not been passed on to users, consumers or buyers of such goods, as the case may be, as aforesaid. The ....