Supreme Court Allows LG Electronics to Withdraw Challenge to Rajasthan HC Entry Tax Ruling

The Supreme Court permitted LG Electronics India Pvt. Ltd. to withdraw its Special Leave Petitions challenging a Rajasthan High Court judgment on levy of entry tax, granting liberty to seek review before the High Court.

The Court noted that the constitutional validity of the provision and Rule 12(3) of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999, had not been examined earlier and is pending in separate writ petitions.

The dispute concerns the levy of entry tax on goods brought into Rajasthan and stock transferred outside the State after six months without consumption or sale.

The Supreme Court did not examine the merits and dismissed the SLPs as withdrawn.

[LG Electronics India Pvt Ltd v. Assistant Commissioner, Commercial Taxes]