The State Of West Bengal And Ors vs Pepsico India Holdings Private ...
2023 Latest Caselaw 1431 Cal/2

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OD - 19 to 33

                      IN THE HIGH COURT AT CALCUTTA
                     CIVIL APPELLATE JURISDICTION
                             ORIGINAL SIDE


                             APO/106/2018
                 IA NO: GA/2/2013(Old No:GA/2741/2013)

                    THE STATE OF WEST BENGAL AND ORS.
                                   VS
                 PEPSICO INDIA HOLDINGS PRIVATE LIMITED

                             APO/107/2018
                 IA NO: GA/2/2013(Old No:GA/2744/2013)

                  JOINT COMMISSIONER, COMMERCIAL TAX,
                        GROUP I,BARRACKPUR & OR
                                  VS
                     CENTURY EXTRUSIONS LTD & ANR.


                             APO/108/2018
                 IA NO: GA/2/2013(Old No:GA/2750/2013)

                      STATE OF WEST BENGAL & ANR.
                                  VS
                          SIEMENS LTD & ANR.


                             APO/113/2018
                 IA NO: GA/2/2013(Old No:GA/2736/2013)


                      STATE OF WEST BENGAL & ANR.
                                  VS
                       IMPEX FERROTECH LTD & ANR

                             APO/114/2018
                 IA NO: GA/2/2013(Old No:GA/2734/2013)

                      STATE OF WEST BENGAL AND ANR.
                                   VS
                IMPEX METAL AND FERRO ALLOYS LTD AND ANR.

                             APO/115/2018
                 IA NO: GA/2/2013(Old No:GA/2732/2013)

                     STATE OF WEST BENGAL AND ORS.
                                  VS
                     AMBUJA CEMENTS LIMITED & ANR.
                   2


             APO/116/2018
 IA NO: GA/2/2013(Old No:GA/2729/2013)

     STATE OF WEST BENGAL AND ORS.
                  VS
       RANBAXY LABORATORIES LTD.

             APO/117/2018
 IA NO: GA/2/2013(Old No:GA/2727/2013)

      STATE OF WEST BENGAL & ORS.
                  VS
       DUTCH TECH TOOLS PVT.LTD.


             APO/122/2018
 IA NO: GA/2/2013(Old No:GA/2713/2013)

     STATE OF WEST BENGAL AND ORS.
                  VS
          NOKIA INDIA PVT LTD

             APO/123/2018
           IA NO: GA/2/2013
        (Old No:GA/2719/2013),
    GA/3/2017(Old No:GA/3163/2017)

     STATE OF WEST BENGAL AND ORS.
                  VS
              MARICO LTD


             APO/124/2018
 IA NO: GA/2/2013(Old No:GA/2716/2013)

      SENIOR JOINT COMMISSIONER,
           SALES TAX AND ORS
                  VS
  U. A . L . INDUSTRIES LTD AND ANR.


             APO/125/2018
 IA NO: GA/2/2013(Old No:GA/2720/2013)

       STATE OF WEST BENGAL & ANR.
                   VS
GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD

              APO/126/2018
 IA NO: GA/2/2013(Old No:GA/2723/2013)

      STATE OF WEST BENGAL & ORS.
                  VS
    ROHIT FERROTECH LIMITED & ANR.
                                 3


                           APO/128/2018
               IA NO: GA/1/2013(Old No:GA/2187/2013)

                     STAE OF WEST BENGAL & ORS
                                VS
                   GODREJ CONSUMER PRODUCTS LTD


                            APO/130/2018
               IA NO: GA/1/2013(Old No:GA/2185/2013),
                   GA/2/2013(Old No:GA/2731/2013),
                   GA/8/2018(Old No:GA/1445/2018),
                   GA/9/2018(Old No:GA/1446/2018),
                  GA/10/2018(Old No:GA/1447/2018),
                  GA/11/2018(Old No:GA/1774/2018),
                   GA/12/2018(Old No:GA/1776/2018)

                   STATE OF WEST BENGAL AND ORS
                                VS
                          ACC LTD AND ANR



BEFORE :
THE HON'BLE JUSTICE DEBANGSU BASAK

And THE HON'BLE JUSTICE MD. SHABBAR RASHIDI Date : 20th June, 2023

Appearance :

Mr.J.P. Khaitan, Sr. Adv.

Mr. Somak Basu, Adv.

Mr.Abhishek Anand, Adv.

Mr. Anirban Ray, Adv.

Mr. T.M. Siddiqui, Adv.

Mr.Debasish Ghose, Adv.

Mr. Paritosh Sinha, Adv., for the State.

The Court : The appeals are directed against a judgment

and order dated June 24, 2013 passed by the learned trial

Judge allowing the writ petition and holding provisions of the

West Bengal Tax on Entry of Goods into Local Areas Act, 2012

ultra vires.

The Court is informed subsequent to this judgment, State

introduced amendments to the Act of 2012. Vires of the

amendments were challenged before the concerned tribunal. The

challenge was upheld and the amendment was held to be ultra

vires. State is yet to prefer any appeal from such judgment of

the tribunal.

Attention of the Court is also drawn to the pronouncement

of the Hon'ble Supreme Court reported in (2017) 12 SCC 1

(Jindal Stainless Ltd. & Anr. Vs. State of Haryana & Ors.).

Learned Government Pleader appearing in support of the

appeals submits that, the State is in the process of

preferring appeals from the orders of the learned tribunal

with regard to the amendment of the Act of 2012.

In such circumstances, list the appeals on June 29, 2023.

(DEBANGSU BASAK, J.)

(MD. SHABBAR RASHIDI, J.)

S.Das/