https://www.taxtmi.com/caselaws?id=163183 The Appellate Tribunal of West Bengal Taxation Tribunal declared the West Bengal State Tax on Consumption of Goods Act, 2001 unconstitutional. The Act's imposition of a consumption tax on imported goods was found to violate articles 301 and 304 of the Constitution of India. Consequently, all orders imposing such tax were set aside, and related bank guarantees were to be released. The Tribunal allowed the applications challenging the Act without awarding costs, with unanimous concurrence by the Technical and Judicial Members. en-us Thu, 22 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163183 The Appellate Tribunal of West Bengal Taxation Tribunal declared the West Bengal State Tax on Consumption of Goods Act, 2001 unconstitutional. The Act's imposition of a consumption tax on imported goods was found to violate articles 301 and 304 of the Constitution of India. Consequently, all orders imposing such tax were set aside, and related bank guarantees were to be released. The Tribunal allowed the applications challenging the Act without awarding costs, with unanimous concurrence by the Technical and Judicial Members. Case-Laws VAT and Sales Tax Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163183