State Of West Bengal And Anr vs E.I.T.A. India Ltd. And Ors

The Supreme Court upheld the constitutional validity of Section 2(6) of the West Bengal Sales Tax Act, 1994, while suspending its operation until proper disclosure procedures are established. The Court struck down various provisions of Section 11 and Section 14, along with specific rules from the West Bengal Sales Tax Rules, 1995, as unconstitutional, particularly those applying to transporters, citing lack of legislative competence. The judgment emphasized that any legislation lacking legislative competence or contravening constitutional provisions cannot be deemed valid.