Rajesh Balia, J. - (1.) HEARD learned Counsel for the parties.
(2.) THIS petition is directed against the notification dt. 24th March, 2005 by prescribing the rate of sales tax to be levelled on maximum retail price printed on the package notwithstanding that the subject matter of levy was not the last point sale but was the first point sale to which MRP is not related. The validity of Section 4(A) of Rajasthan Sales Tax Act had also been challenged. The issues raised in this petition were similar to one raised in D.B. Civil Writ Petition No. 3407/2004 - Rajasthan Chemists Association v. State of Rajasthan and others which was decided on 29th March, 2005. The Division Bench has opined that levy of tax on sale of goods is on the event of sale and one taxing event cannot be subjected to tax by providing measure of tax with reference to another taxing event, which has not even taken place.
(3.) IT was further held that every transaction of sale is independent and can be subjected to levy of tax and the measure of tax must have nexus with the components of taxable events.;