Supreme Court · 2006 INSC 462 · Decided 24 July 2006
State of Rajasthan and ANR. v. Rajasthan Chemist Association
- Court
- Supreme Court of India
- Citation
- 2006 INSC 462 · [2006] SUPP. 4 S.C.R. 1
- Case number
- CIVIL APPEAL No. 3552/2005
- Decided
- 24 July 2006
- Bench
- ARIJIT PASAYAT, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
B Sales Tax: Rajasthan Sales Tax Act, 1994-Sections 4A, 4, 2(44) and (42)-S.4A C envisaged levy of sale tax on first point sale of notified drugs, medicines and formulations by wholesaler/distributor/manufacturer to retailer on the premise of subsequent sale by the retailer i.e. based upon the MRP is to be applied must have a nexus to the taxable event and not divorced from it-If price is to be the basis for measuring tax, it must relate to the actual sale transaction D and not a transaction that may take place in future-If S. 4-A is designed to bring a levy into existence which is
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