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2007 (11) TMI 557 - WEST BENGAL TAXATION TRIBUNALConstitutional validity of the West Bengal State Tax on Consumption of Goods Act, 2001 challenged - Held that:- The provisions of the West Bengal State Tax on Consumption or Use of Goods Act, 2001 levying tax on entry of goods into any local area from outside the State is violative of article 301 read with article 304 of the Constitution of India and ultra vires. As the provisions of the impugned Act imposing tax on entry of goods imported from outside the State into local areas are declared ultra vires all impugned orders levying consumption tax on goods imported from outside the State by the petitioners in these applications and consequential demands are also set aside. Bank guarantees, if any, obtained from any of the petitioners in the present applications for securing consumption tax are directed to be released within one month from the date of communication of this order.
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