2025-VIL-97-CAL
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VAT High Court Cases

Entry Tax - Constitutional validity of West Bengal Tax on Entry of Goods into Local Areas Act, 2012 – The ld. Single Judge had declared the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 to be ultra vires Article 304(b) of the Constitution. The State preferred appeals against the impugned judgment and order - effect of the ratio of Supreme Court judgement in the case of Jindal Stainless Ltd. on the impugned judgment and order of the learned Single Judge - HELD - The Supreme Court in Jindal Stainless Ltd. overruled the decisions which the learned Single Judge had relied upon to hold the Entry Tax Act, 2012 as ultra vires. Consequently, the impugned judgment and order of the learned Single Judge cannot survive the pronouncement in Jindal Stainless Ltd. and is set aside - the appeals of the State government against the impugned judgment and order of the learned Single Judge are allowed and the impugned judgment and order is set aside - the writ petitions are disposed of – Whether the Entry Tax Act, 2012 in force at the time of its amendment on March 6, 2017 in view of the impugned judgment and order dated June 24, 2013 of the learned Single Judge - HELD - The interim order passed by the Division Bench on July 31, 2013 allowed the assessments under the Entry Tax Act, 2012 to continue, without finally pronouncing on the vires thereof. The Entry Tax Act, 2012 was therefore in force at the time of the amendments introduced by the West Bengal Finance Act, 2017 – Whether the amendments introduced to the Entry Tax Act of 2012 by the West Bengal Finance Act, 2017 valid - HELD - The amendments introduced by the West Bengal Finance Act, 2017 to the Entry Tax Act, 2012 are valid. The State legislature had the power to amend the Act, and the retrospective operation of the amendments does not render them invalid, as the tests laid down in the precedents for validating retrospective fiscal legislation are satisfied - Whether the amendments introduced by the West Bengal Finance Act, 2017 to the Entry Tax Act, 2012 discriminatory - HELD - The amendments introduced by the West Bengal Finance Act, 2017 to the Entry Tax Act, 2012 are not discriminatory. However, individual assessees are granted liberty to raise the contention of discrimination, if any, before the appropriate forum.
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