https://www.taxtmi.com/caselaws?id=788870 Goods imported into a Special Economic Zone unit for authorised operations were held eligible for exemption from entry tax under the West Bengal Special Economic Zone Act, 2003, after the competent authority confirmed the exemption under Section 27(i) read with Section 30. Once that administrative determination was made, no live controversy remained on the levy, so the assessment order and related demand notices could not survive. Any separate question about goods not actually entering the SEZ was left to be examined by the department in appropriate proceedings. en-us Wed, 25 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788870 Goods imported into a Special Economic Zone unit for authorised operations were held eligible for exemption from entry tax under the West Bengal Special Economic Zone Act, 2003, after the competent authority confirmed the exemption under Section 27(i) read with Section 30. Once that administrative determination was made, no live controversy remained on the levy, so the assessment order and related demand notices could not survive. Any separate question about goods not actually entering the SEZ was left to be examined by the department in appropriate proceedings. Case-Laws VAT / Sales Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788870