(1.) IN these writ petitions the writ petitioners, who are required, in connection with their business, to bring goods from all parts of India or abroad, into various local areas in West Bengal for sale, use or consumption therein, have challenged the validity of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 (hereinafter referred to as the 'impugned Entry Tax Act'). As all these writ petitioners involve a common question of law, they were heard together along with similar writ applications in the Appellate Side and are now being disposed of by this common judgment and order. One of the Writ Petitioners is an export oriented unit, having its factory at the Falta Special Economic Zone.
(2.) THE object of the impugned Act, as stated in its preamble is to provide for the levy and collection of taxes on the entry of certain goods into local areas of the State of West Bengal for consumption, use or sale therein and to provide for matters connected therewith or incidental thereto for the purpose of creating a compensatory Entry Tax Fund.
(3.) THE relevant Sections of the impugned Act are set out hereinbelow for convenience.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
Read More
Sales: sales@the-laws.com
Support: info@the-laws.com
8000853936
9376168072
27, 4TH FLOOR, Agrawal Center, Ashram Road, Income Tax, Ahmadabad 380014.
LOGIN