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    <title>2025 (11) TMI 852 - SC Order</title>
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    <description>The constitutional validity of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, as well as the amendments introduced by the West Bengal Finance Act, 2017, was upheld on the stated basis that the levy was not inherently unconstitutional and would fail only if shown to be discriminatory. The text further records that the petitioner may seek appropriate relief before the competent authority under the Amendment Act, 2025. The petition was dismissed as not pressed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=781384</link>
      <description>The constitutional validity of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, as well as the amendments introduced by the West Bengal Finance Act, 2017, was upheld on the stated basis that the levy was not inherently unconstitutional and would fail only if shown to be discriminatory. The text further records that the petitioner may seek appropriate relief before the competent authority under the Amendment Act, 2025. The petition was dismissed as not pressed.</description>
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      <pubDate>Thu, 13 Nov 2025 00:00:00 +0530</pubDate>
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