2017 (1) TMI 194

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....it Pareek, Anuroop Singhi For the Respondent : Mukesh Dudi , Kunal Jaiman ORDER 1. The instant petition is directed against order dt 7.2.2011 passed by the Rajasthan Tax Board, Ajmer, in Appeal No.1555/2006/Jaipur, whereby the appeal of appellant has partly been allowed. 2. The brief facts noticed for disposal of this petition are that the petitioner is a Corporation which is distribut....

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....held that they were covered by the Entry Tax and appropriate rate would be applicable on such items, if the said items are brought into the State of Rajasthan. 4. Learned counsel for the petitioner has contended that even the liability of Entry Tax per se is illegal and the AO or the Revenue could not levy Entry Tax as it is violative of Article 304(a) & (b) of the Constitution. Learned counsel....

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....rd. 5. Per contra, learned counsel for the respondent contended that this court has upheld the levy of Entry Tax and relied on a judgment of Division Bench in the case of M/s. Harit Polytech Pvt. Ltd. v. State of Rajasthan & Others [D.B. CWP 8745/2014, decided on 1.12.2014], where the Division Bench of this court has elaborately considered and upheld that Entry Tax is valid. Learned counsel als....

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....ugh the material has held that they fall within the purview of Entry Tax and these are findings of fact, and no question of law can be said to arise and supported the order of Tax Board. 7. I have considered the arguments advanced by the learned counsel for the parties and perused the material and in my view insofar as the legal issue whether Entry Tax is applicable or not, the controversy stan....