STATE OF W.B. vs MD. KHALIL

The Supreme Court upheld the decision of the West Bengal Taxation Tribunal, which quashed the demand for entry tax and penalty against the respondent under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. The Court established that the burden of proof regarding the entry of goods into the Calcutta Metropolitan Area lies with the Authority, not the possessor of the goods, as there is no provision in the Act that shifts this burden. Consequently, the appeals filed by the State of West Bengal were dismissed, affirming the Tribunal's ruling.