Entry Tax in different states in India - Part 6 - Rajasthan

The Rajasthan High Court [Jodhpur Bench], while delivering the judgement in Dinesh Pouches Ltd vs State of Rajasthan & Others, held that the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 is unconstitutional and invalid.

The High Court held that the Act was not compensatory as no special services were provided to those from whom the tax was collected. The Act was held to impede interstate trade and commerce. The prior assent of the President was not obtained as required by Article 304(b) of the Constitution.

Date of decision: 21st August 2007

4 Responses to “Entry Tax in different states in India - Part 6 - Rajasthan”

  1. Thank you for sharing!

  2. Inder Chander Prajapati on November 30th, 2007 at 9:55 am

    I want to latest status of Entry Tax for purchase of goods from outside state of Rajasthan.

    Entry Tax is applicable or not as it was lying pending for final decision.

    Your valuable opinion required.
    09829360075

  3. The decision dated 21 Aug 2007 still stands and the entry tax in Rajasthan has been held unconstitutional. However, you must contact a CA or Advocate in sales tax practice in Rajasthan for confirmation.

  4. One Govt. Dept of Rajasthan is saying to impose Entry tax, as per them no any official infomration in this regard from Rajasthan Govt., On that basis they are going to cancle my bid in one tender.

    Please confirm to whom i can collect official information regarding ending of Entry tax in rajasthan. Pls .reply asap

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