PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED
ITAT/106/2018HC Calcutta26 Mar 2021
Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY
45.
State of West Bengal had enacted the West Bengal Tax on
Entry of Goods into Local Areas Act, 2012. Several writ petitions had
been filed challenging the vires of the Act of 2012. By the impugned
judgement and order dated June 24, 2013, learned Single Judge had
held the Act of 2012 to be ultra vires Article
