STATE OF W.B. vs E.I.T.A. INDIA LTD.

The Supreme Court addressed the constitutional validity of various provisions of the West Bengal Sales Tax Act, 1994, including Section 2(6) and multiple subsections of Section 11. The Court upheld the validity of Section 2(6) but suspended its operation pending further guidelines, while striking down the Explanation to Section 11(1) and parts of subsections (5) and (4) of Section 14 as unconstitutional due to lack of legislative competence. The Court concluded that the provisions affecting transporters were invalid, thereby affirming parts of the Tribunal's decision and modifying others.