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of <h1>Petition withdrawn and dismissed as not pressed after taxpayer availed remedy under Sales Tax (Settlement of Dispute) Act, 1999</h1> Petition withdrawn with permission and dismissed as not pressed where petitioner instructed withdrawal after client availed remedy under the West Bengal ... Permission for withdrawal of petition - petitioner has instructions from his client not to press this petition and withdraw the same as his client has availed the remedy under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 - Vires of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 as it stood prior to its amendment - constitutional validity of the original Act and the amendments - it was held by High Court that 'The Entry Tax Act, 2012 was valid at the time of its amendment, and the amendments introduced by the West Bengal Finance Act, 2017 were lawful and non-discriminatory.' HELD THAT:- The petition is accordingly dismissed as not pressed. Supreme Court of India, SLP(C) No. 10740/2025. The petitioner informed the Court that they would not press the Special Leave Petition because they have 'availed the remedy under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999.' Accordingly, the Court recorded the petition as withdrawn and the petition is 'dismissed as not pressed.' The order is procedural, resting on the petitioner's election to pursue the statutory remedy under the specified Settlement Act rather than on substantive adjudication of the tax dispute.
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