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Rajasthan Sales Tax Act, 1994
Section-A-Sale of Goods Act, 1930 (Central Act 3 of 1930)-Section 4-Constitution of India, 1950-Article 366 (29-A)-Seventh Schedule List II Entry 54-
Section-A-Sale of Goods Act, 1930 (Central Act 3 of 1930)-Section 4-Constitution of India, 1950-Article 366 (29-A)-Seventh Schedule List II Entry 54-
Constitutional Validity of Section 4-A of the Rajasthan Sales Tax Act, 1994 - As inserted by Finance Act, 2004, and notification thereunder—Provision seeking to levy single point sales tax on maximum retail price published on packaged goods (Pharmaceutical products) at the point of transaction between wholesaler and retailer—Is violative of Entry 54 of List II of the Seventh Schedule of the Constitution—Sale within the ambit of above entry means completed sale of goods as per Sale of Goods Act, 1930—Further, in contradistinction to excise duty, levy under the Sales Tax Act is not on the ‘goods’ but on ‘sale’—Maximum retail price is relevant to the transaction between retailer and end consumer—Levying sales tax on the maximum retail price at the point of transaction between wholesaler and retailer would be on the price qua which the transaction has yet to take place or may not even take place and thus falls foul with the legislative competent under Entry 54 of List II of Schedule VII to the Constitution—Section-A and the notification thereunder are, therefore, invalid to that extent.
Rajasthan Chemists Association v. State of Rajasthan & Ors., Rajasthan High Court, D/d 29.3.2005, 2005(4) RDD 571 (Raj) (DB)

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