2026 (3) TMI 1625 - SCH - VAT / Sales Tax

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 ... Summary order. In SLP(C) No. 28962/2025, in view of the Commissioner's decision accepting in principle the petitioner's claim of exemption from entry tax for goods imported into its SEZ unit for authorised operations, the Court held that nothing further survived for adjudication and disposed of the petition by setting aside the original assessment order and all demand notices, while leaving it open to the Department to proceed in future in accordance with law if warranted. In SLP(C) No. 15952/2025, the petition was dismissed as not pressed with liberty to avail the remedy under the amended settlement legislation. 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.