Entry Tax: Section 5 & Section 6 of West Bengal Finance Act, 2017 are ultra-vires & unconstitutional

Tata Steel Ltd. Vs The State of West Bengal (West Bengal Taxation Tribunal) 1. Prelude The above bunch of cases have been heard analogously. West Bengal Tax On Entry of Goods into Local Area Act. 2012 (hereinafter referred as Entry Tax Act) was introduced w.e.f 01.04.2012 in purported exercise of the power conferred under Article 246 read with Entry 52 of the list II of the 7th Schedule of the Constitution of India. The subject matter of taxation under Entry Tax Act was only goods which were imported from outside of state of West Bengal. The vires of this Act was challenged and Hon’ble Singl...