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2015 (3) TMI 828 - RAJASTHAN HIGH COURTConstitutional validity of Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 - violation of freedom of trade, commerce and intercourse under Article 301, not saved by Article 304(b) of the Constitution of India, the Act - Held that:- In the State of Rajasthan, the Act of 1999 is still in force, in which the entry tax is levied on 55 items on varying rates from 0.25% to 65% on Sugar, Batasha, Mishri, Makhana and Sugar Toys (Entry No.1) @ 0.25% to Pan Masala (not zarda mixed) (Entry No.46) @ 65%, and Tobacco, cigarettes, cheroots, cigars and cigarillos, zarda mixed pan masala including gutkha and churi @ 65% (Entry No.54) respectively. By a notification of the same date i.e.14.7.2014, it was provided that the State Government had exempted from the tax payable under the Act of 1999, with immediate effect, in respect of the goods specified in the List of 53 items, on the condition that the tax leviable under the Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), in respect of such goods has been paid in the State. Despite availability of the judgment in M/s.Dinesh Pouches Limited(2) Vs. State of Rajasthan & Ors.(2007 (8) TMI 667 - RAJASTHAN HIGH COURT) to both the parties, it was not brought to the notice of the Division Bench, hearing M/s.Godfrey Philips India Limited(2) Vs. State of Rajasthan & Ors.(2000 (5) TMI 1055 - RAJASTHAN HIGH COURT), five months after the judgment was rendered in M/s.Dinesh Pouches Limited (2) Vs. State of Rajasthan & Ors.(supra). On the same material, the Division Bench in M/s. Godfrey Philips India Limited(2) Vs. State of Rajasthan & Ors., and in pursuance to the same order of the Apex Court remitting the issue, recorded contradictory findings. It however did not choose, in view of the order of remittance of the Supreme Court dated 14.07.2006, to decide the writ petition. In our view, both the parties represented by same counsels should have drawn the attention of the Division Bench to the earlier decision of the High Court. The review petitions have however been filed by the petitioners to review the opinion in M/s.Godfrey Philips India Limited(2) Vs. State of Rajasthan & Ors.(supra). Since Civil Appeals arising out of the judgments passed by this Court in M/s.Godfrey Philips India Limited(1) Vs. State of Rajasthan & Ors.(supra) and M/s.Dinesh Pouches Limited(1) Vs. State of Rajasthan & Ors.(supra) are still pending in the Hon'ble Supreme Court, both the judgments passed in pursuance to the directions issued by the Hon'ble Supreme Court, which had remitted the issues for findings to be recorded by the High Court, be forwarded by the Registry of the High Court to Hon'ble Supreme Court, to be placed on the record of [2010 (4) TMI 849 - SUPREME COURT OF INDIA]. Since we have refrained ourselves from deciding the issues, which are pending in the Hon'ble Supreme Court, we do not propose to extend the interim orders, and leave the parties to seek appropriate remedies, for protecting their interests. - Decided against appellant.
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