Entry Tax: Section 5 & Section 6 of West Bengal Finance Act, 2017 are ultra-vires & unconstitutional
Case Law Details
Case Name : Tata Steel Ltd. Vs The State of West Bengal (West Bengal Taxation Tribunal)
Related Assessment Year :
Courts :
Appellate Authority
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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 subj
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