Rajesh Balia, J. - The petitioner is a manufacturer of "sada pan masala", mixed with tobacco in the brand name of Geetanjali, Zafri 2100 Gutkha, etc. The petitioner as a manufacturer is subject to excise duty and is also liable to sales tax under the State sales tax or Central sales tax, as the case may be, in respect of the transactions of sale entered by it.

Vide impugned notification dated January 3, 2001 "zarda mixed pan masala including gutkha and churi" was added to the list of commodities on which the levy of tax under the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 was extended. The petitioner is aggrieved with the levy of tax under the Act of 1999 on its product when its brand is carried into local area of State of Rajasthan for use, consumption or sale within such local area. He has challenged the constitutional validity of the Act of 1999 and the aforesaid notification issued thereunder.

Amongst other grounds, the petitioner has challenged the levy being ultra vires article 301 under Chapter XIII of the Constitution of India. It is submitted by learned counsel for the petitioner that the impugned tax on the entry of goods into local area has direc