Entry Tax Act and Finance Act 2017 Amendments Upheld as Valid, Non-Discriminatory Following Jindal Stainless Precedent

HC upheld the validity of West Bengal Tax on Entry of Goods into Local Areas Act 2012 and its subsequent amendments through West Bengal Finance Act 2017. Following Jindal Stainless Ltd precedent, the court set aside an earlier Single Judge order that had relied on now-overruled decisions (Atiabari, Automobile Transport, Jindal Steel). The court determined the Entry Tax Act remained in force during its 2017 amendment and found the amendments neither invalid nor discriminatory. The retrospective amendments did not unlawfully deprive assessees of accrued benefits. Notably, interim arrangements allowing tax assessments to continue remained effective throughout the proceedings. The court ultimately disposed of the writ petitions by setting aside the Tribunal's order. .....

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