Supreme Court – Daily Orders
Emami Agrotech Limited vs State Of West Bengal on 25 March, 2026
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ITEM NO.59 COURT NO.7 SECTION XVI
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No.11038/2025
[Arising out of impugned final judgment and order dated 30-01-2025
in APO No. 106/2018 passed by the High Court at Calcutta]
EMAMI AGROTECH LIMITED Petitioner(s)
VERSUS
STATE OF WEST BENGAL & ORS. Respondent(s)
[ ONLY CONNECTED MATTER I.E. SLP(C) No. 28962/2025 IS LISTED UNDER
THIS ITEM. ]
WITH
SLP(C) No. 28962/2025 (XVI)
(FOR APPLICATION FOR TAGGING/DETAGGING ON IA 36216/2026)
Date : 25-03-2026 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE J.B. PARDIWALA
HON'BLE MR. JUSTICE VIJAY BISHNOI
For Petitioner(s) : M/S. Khaitan & Co., AOR
Mr. Neeraj Kishan Kaul, Sr. Adv.
Ms. Astha Sharma, AOR
Ms. Anju Thomas, Adv.
Mr. Sanjeev Kaushik, Adv.
Ms. Mantika Haryani, Adv.
Ms. Pratibha Yadav, Adv.
Mr. Raghav Agarwal, Adv.
Ms. Dhaniya Krishnan, Adv.
Ms. Jyotika, Adv.
For Respondent(s) :
Mr. Rakesh Dwivedi, Sr. Adv.
Mr. Kunal Mimani, AOR
Mr. Prashant Alai, Adv.
Mr. Abhinav Rana, Adv.
Mr. Eklavya Dwivedi, Adv.
Signature Not Verified
Mr. Md. Yasir, Adv.
Digitally signed by
VISHAL ANAND
Date: 2026.03.28
12:38:18 IST
Reason: Mr. Bharat Raichandani, Adv.
Mr. Aneesh Mittal, AOR
Mr. Deepak Kumar Khokhar, Adv.
Ms. Komal Mittal, Adv.
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UPON hearing the counsel the Court made the following
O R D E R
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 Single Judge.
2. The High Court while allowing the appeals preferred by the
State Government observed in paras 94, 95 and 96 respectively as
under:-
“94. In view of the discussions above, the 2nd issue is answered
by holding that, Entry Tax Act, 2012 was in force at the time of
its amendment on March 6, 2017. The 3rd issue is answered by
holding that, the amendments introduced to the Entry Tax Act,
2012 by the West Bengal Finance Act, 2017 are valid. The 4th
issue is answered by holding that the amendments introduced by
the West Bengal Finance Act, 2017 to the Entry Tax Act, 2012 are
not discriminatory.
95. The first 4 issues being answered in the manner as noted in
this judgement and order, the 5th issue is answered by holding
that the impugned order of the learned tribunal cannot be
sustained. Impugned order of the learned tribunal is set aside.
96. In view of the discussions above, it would be appropriate to
allow all the appeals of the State government directed against
the impugned judgement and order of the learned Single Judge
dated June 24, 2013 and set aside such impugned judgement and
order. The writ petitions are disposed of by setting aside the
impugned order of the Tribunal. All connected applications in
the appeals and the writ petitions are disposed of. No order as
to costs.”
3. The subject-matter of challenge before the High Court at the
instance of the present petitioner was an Order of assessment
towards payment of entry tax.
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
3learned 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 Scheme comes to an end tomorrow
i.e., 27.02.2026 and the date of its operation is likely to be
extended further.
5. The main grievance of the applicant/petitioner is that
number of representations have been preferred over a period of
time before the authority concerned, the last being dated
30.12.2025, as regards the claim of exemption with respect of
entry tax on the ground that the unit is situated within the
Special Economic Zone (“SEZ”). However, till this date, the
Commissioner of Commercial Taxes, Directorate of Commercial
Taxes, Kolkata has not responded or replied to any of the
representations.
6. Mr. Dwivedi would submit that the representations would
not be considered by the authority because of pendency of the
present Special Leave Petition before this Court.
7. We are of the view that this issue raised by the
applicant/petitioner seeking exemption from entry tax on the
ground that they fall within Special Economic Zone (“SEZ”)
should be looked into at the earliest.
8. We expect the authority concerned to decide the
representation(s) and inform the applicant/petitioner about the
outcome of the same in writing.
9. Let such decision be taken on the representation(s)
within a period of two weeks from today.
10. The applicant shall be informed about the outcome with
reasons in writing.
11. List after three weeks.”
5. In pursuance of our Order, referred to above, the Commissioner
of Commercial Taxes, Directorate 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
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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 Special Economic Zone for authorized
operations, shall be eligible for exemption from Entry Tax under
Section 27(i) read with Section 30 of the West Bengal Special
Economic Zone Act, 2003.
Accordingly, the claim of the petitioner is accepted in
principle.”
8. In view of the aforesaid, nothing further is required to be
adjudicated now.
9. At this stage, Mr. Rakesh Dwivedi submitted that although the
decision with respect to exemption has been taken, as referred to
above, yet the Department in future may like to inquire if any
goods had not entered the SEZ and despite not entering the SEZ, any
exemption was claimed or not.
10. Well, it is for the Department to look into. If in future any
show cause notice is issued by the department to the petitioner,
the petitioner may reply to the same accordingly.
11. With the aforesaid, this petition stands disposed of. The
original order of assessment would not survive and the same is set
aside along with all demand notices.
12. Pending applications, if any, also stand disposed of.
(VISHAL ANAND) (POOJA SHARMA)
ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
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MENTIONING-803 COURT NO.7 SECTION XVI
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition for Special Leave to Appeal (C) No.11038/2025
[Arising out of impugned final judgment and order dated 30-01-2025
in APO No. 106/2018 passed by the High Court at Calcutta]
EMAMI AGROTECH LIMITED Petitioner(s)
VERSUS
STATE OF WEST BENGAL & ORS. Respondent(s)
[ONLY CONNECTED MATTER I.E. SLP(C) No. 28962/2025 IS LISTED UNDER
THIS ITEM. ]
WITH
SLP(C) No. 28962/2025 (XVI)
FOR APPLICATION FOR TAGGING/DETAGGING ON IA 36216/2026
IA No. 36216/2026 – APPLICATION FOR TAGGING/DETAGGING
Date : 25-03-2026 This petition was called on for hearing today.
CORAM :
HON’BLE MR. JUSTICE J.B. PARDIWALA
HON’BLE MR. JUSTICE VIJAY BISHNOIFor Petitioner(s) : M/S. Khaitan & Co., AOR
Mr. Neeraj Kishan Kaul, Sr. Adv.
Ms. Astha Sharma, AOR
Ms. Anju Thomas, Adv.
Mr. Sanjeev Kaushik, Adv.
Ms. Mantika Haryani, Adv.
Ms. Pratibha Yadav, Adv.
Mr. Raghav Agarwal, Adv.
Ms. Dhaniya Krishnan, Adv.
Ms. Jyotika, Adv.
For SLP©NO.15952/25 Mr. Rajat Mittal, AOR
Mr. Anil Dugar, Adv.
Mr. Subham Kumar, Adv.
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For Respondent(s) :
Mr. Rakesh Dwivedi, Sr. Adv.
Mr. Kunal Mimani, AOR
Mr. 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.
UPON hearing the counsel the Court made the following
O R D E RSPECIAL LEAVE PETITION (C) NO.15952 OF 2025
1. Upon Being Mentioned this matter is taken on board.
2. The learned counsel appearing for the petitioner(s) has
instructions from his client not to press this petition and
withdraw the same as his client wants to avail the remedy under the
West Bengal Sales Tax (Settlement of Dispute) Act, 1999 as amended
by the West Bengal Sales Tax (Settlement of Dispute) (Amendment)
Act, 2025.
3. We permit the petitioner(s) to go before the competent
authority under the Amendment Act of 2025 and avail the appropriate
relief.
4. If the petitioner applies with the competent authority of the
State under the Amendment Act, 2025, the State shall allow the
application in terms of the Amendment Act and accept the
application filed by the petitioner.
5. In view of the aforesaid, the petition stands dismissed as not
pressed.
(CHANDRESH) (POOJA SHARMA) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)
