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2000 (5) TMI 987 - SUPREME COURTWhether under the provisions of the Entry Tax Act, the possessor of the goods can be subjected to entry tax in the absence of his giving particulars of his local purchases? Held that:- Appeal dismissed. No provision in the said Act is brought to our notice which may enable the authority to raise the presumption that a possessor of the specified goods, who fails to produce before the authority his accounts, register or document on being required to do so, has imported the goods into the Calcutta metropolitan area without payment of tax. On the facts and circumstances of the case, it is impossible for a court to infer that the respondent has imported the goods into the Calcutta metropolitan area without payment of tax. Thus we cannot but uphold the impugned judgments of the Tribunal
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