Writ application filed by the respondent Association was allowed to that extent.
ARIJIT PASAYAT, J. Challenge in this appeal is to the legality of the judgment rendered by a Division Bench of the Rajasthan High Court, Jodhpur holding that 4A of the Rajasthan Sales Tax Act, 1994 in short the Act as introduced by the State Finance Act, 2004 was number legally sustainable to the extent that tax on first point sale of drugs, medicines or any formulation or for that matter any other companymodity by a manufacturer wholesaler distributor to retailer where Minimum Retail Price in short MRP is published on package, measure to which rate of tax is to be applied cannot be with reference to such published MRP which is neither charged number chargeable by the wholesaler from the retailer whether the tax is charged on sales or on purchase by the parties to sale under Section 4A and the companycerned Notification in this regard.
