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DEBANGSU BASAK, MD. SHABBAR RASHIDI
State Of West Bengal – Appellant
Versus
Pepsico India Holdings Private Limited – Respondent
| Table of Content |
|---|
| 1. appeals against entry tax act (Para 1) |
| 2. writ petitions challenging act (Para 2 , 3) |
| 3. state's contention on act (Para 4) |
| 4. compensatory tax violation (Para 5 , 6 , 7) |
| 5. judicial review of tax laws (Para 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 29 , 30 , 31 , 32 , 33 , 34 , 35 , 36 , 37 , 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 47 , 48 , 49 , 50 , 51 , 52 , 97) |
| 6. validity of amendments (Para 53 , 54 , 55 , 56 , 57 , 58 , 59 , 60 , 61 , 62) |
| 7. appeals allowed (Para 63 , 64 , 65 , 66 , 67 , 68 , 69 , 70 , 71 , 72 , 73 , 74 , 75 , 76 , 77 , 78 , 79 , 80 , 81 , 82 , 83 , 84 , 85 , 86 , 87 , 88 , 89 , 90 , 91 , 92 , 93 , 94 , 95 , 96) |
JUDGMENT :
1. We have heard appeals directed against the impugned judgement and order dated June 24, 2013 passed in a batch of writ petitions assailing the vires of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 as it stood prior to its amendment. We have also heard writ petitions directed against orders passed by the Taxation Tribunal in respect of entry tax matters. We have heard these matters analogously as similar issues are involved. All these matters
The Entry Tax Act, 2012 remains valid post-amendment by the West Bengal Finance Act, 2017, and the compensatory tax theory is incompatible with the constitutional framework.
Section 19 of the Constitution Amendment Act provided for a window period to the States to remove any inconsistent enactments by way of amendment or repeal or until expiration of one year from such c....
Section 19 of the Constitution (101st Amendment) Act preserves existing laws but does not confer unrestricted authority to amend post-GST transition, resulting in the invalidation of later amendments....
The main legal point established in the judgment is that goods chargeable under the ADE Act cannot be taxed by the State under a State enactment, and the interplay between general exemption of specif....
The amendments to Section 17(2) of the Income Tax Act, 1961, are constitutional, addressing legislative gaps without infringing on judicial authority or violating Article 14 of the Constitution.
The main legal point established in the judgment is the application of the Doctrine of Bias in the consideration of the petitioner's appeal by the First Appellate Authority.
The distinction between discriminatory and non-discriminatory taxes under Article 304 is clarified, impacting the legality of entry taxes.
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