WB Taxation Tribunal: State Cannot Establish Entry Tax Subsequent to Constitutional Amendment - 29.03.2022

West Bengal Taxation Tribunal has stated that the State lacks legislative authority to make legislation in the field of goods entry into the local area for consumption, use, and sale as Entry 52 of List II of the 7th Schedule of the Constitution of India was deleted permanently to introduce GST.

Tags : West Bengal Taxation Tribunal Entry Tax Constitution GST

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