SC Grants Interim Relief as Entry Tax on Export-Bound Goods Requires Fresh Examination

Samsung India Electronics Pvt. Ltd. Vs State of West Bengal & Ors. (Supreme Court of India) The Supreme Court considered Special Leave Petitions arising from the Calcutta High Court’s judgment upholding the constitutional validity of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, as amended by the West Bengal Finance Act, 2017. The original petitioners had challenged the State’s authority to levy entry tax on goods entering local areas in West Bengal when such goods were meant for export outside India. Their challenge before the High Court had failed, leading...