Calcutta HC Upholds Entry Tax Amendments as Jindal Stainless Overruled Earlier Legal Basis

State of West Bengal And Ors. Vs Pepsico India Holdings Private Limited (Calcutta High Court) The Calcutta High Court considered a batch of appeals and writ petitions concerning the constitutional validity of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, both before and after its amendment by the West Bengal Finance Act, 2017. The matters arose from a judgment dated 24 June 2013 in which a Single Judge had declared the Entry Tax Act, 2012 unconstitutional. The State challenged that ruling, while various assessees questioned the validity of the retrospective amendments intro...