Entry tax exemption for Special Economic Zone imports was upheld for goods used in authorised operations.

Goods imported into a unit in a Special Economic Zone for authorised operations were found eligible for exemption from entry tax under the West Bengal Special Economic Zone Act, 2003, on a reasoned determination by the competent authority under Section 27(i) read with Section 30. In light of that determination, the challenge to the assessment and demand notices no longer required separate adjudication, and the exemption claim was accepted. The assessment order and demand notices were set aside.

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Issues: Whether goods imported into a unit situated in a Special Economic Zone for authorised operations were entitled to exemption from entry tax under the West Bengal Special Economic Zone Act, 2003.

Analysis: The competent authority, in compliance with the Court's earlier direction, recorded a reasoned determination that the goods imported into the petitioner's unit in the Falta Special Economic Zone for authorised operations were eligible for exemption from entry tax under Section 27(i) read with Section 30 of the West Bengal Special Economic Zone Act, 2003. In light of that decision, no further adjudication survived in the challenge to the assessment and demand notices.

Conclusion: The claim to exemption was accepted, and the assessment order together with the demand notices was set aside.

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