2026 (3) TMI 1625

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..... Prashant Alai, Adv., Mr. Abhinav Rana, Adv., Mr. Eklavya Dwivedi, Adv., Mr. Md. Yasir, Adv., Mr. Bharat Raichandani, Adv., Mr. Aneesh Mittal, AOR, Mr. Deepak Kumar Khokhar, Adv., Ms. Komal Mittal, Adv. For SLP(c)NO.15952/25: Mr. Rajat Mittal, AOR Mr. Anil Dugar, Adv. Mr. Subham Kumar, Adv. ORDER SLP(C) No. 28962/2025:- 1. This petition arises from the Judgment and Order passed by the High Court at Calcutta (Appellate side) dated 30th January, 2025 in W.P.T.T.  No. 6 of 2023, by which the appeals preferred by the State Government against the Judgment and Order passed by a learned Single Judge of the High Court dated 24th January, 2023 came to be allowed thereby setting aside the Judgment and Order passed by the learned Sin....

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....4. Our order dated 26.2.2026 speaks for itself. The same reads thus:- "1. We heard Mr. Neeraj Kishan Kaul and Mr. Jayant K Mehta, the learned senior counsel appearing for the applicant and Mr. Rakesh Dwivedi, the learned senior counsel appearing for the State of West Bengal. 2. It is the case of the applicant/petitioner that its unit is located at Falta, Special Economic Zone, South 24 Parganas, West Bengal, and in such circumstances is not liable to pay entry tax. 3. Insofar as the present litigation is concerned, rather, to put it in other words, the levy of entry tax is concerned, the State Government has floated a scheme called "The Settlement of Disputes, 2025 Scheme". 4. We are informed that the Sch....

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....rate of Commercial Taxes and SGST, West Bengal has taken a decision dated 18th March 2026 holding that the goods in question i.e. the goods said to have been imported by the petitioner unit situated in the Falta Special Economic Zone for authorized operations are eligible for exemption from entry tax under Section 27 sub-clause (i) read with Section 30 of the West Bengal Special Economic Zone Act, 2003. 6. Mr. Rakesh Dwivedi, the learned Senior counsel appearing for the State of West Bengal has furnished a copy of the decision for our perusal. 7. The decision reads thus: "In view of the above findings and discussions, it is held that: The goods in question, having been imported into the petitioner's unit situated in the Falta....