2007 (9) TMI 607

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t 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 pointed out that recently the Division Bench of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Article 302 to Article 305. When admittedly in the pr....