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    <title>2026 (1) TMI 25 - CALCUTTA HIGH COURT</title>
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    <description>A unit located in an SEZ sought a writ compelling State authorities to issue a circular/clarification recognizing exemption from State taxes, duties, levies, and cess. The HC held that, since the underlying controversy was pending before the SC, it could not issue a mandatory direction of the nature sought, so the prayer for such writ relief was refused. However, the HC clarified that State authorities were not barred from considering and deciding the unit&#039;s pending representation in accordance with law, expeditiously, and without contravening any SC order; the writ petition was disposed of without any finding on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=784269</link>
      <description>A unit located in an SEZ sought a writ compelling State authorities to issue a circular/clarification recognizing exemption from State taxes, duties, levies, and cess. The HC held that, since the underlying controversy was pending before the SC, it could not issue a mandatory direction of the nature sought, so the prayer for such writ relief was refused. However, the HC clarified that State authorities were not barred from considering and deciding the unit&#039;s pending representation in accordance with law, expeditiously, and without contravening any SC order; the writ petition was disposed of without any finding on merits.</description>
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