TMI Blog1987 (3) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, with him), for the appellants. A.K. Ganguli, Senior Advocate (Miss Mridula Ray, Advocate, with him), for the respondent in C.A. No. 4301 of 1984. -------------------------------------------------- The judgment of the Court was delivered by B.C. RAY, J. Civil Appeal No. 1387 of 1973: This appeal by special leave is against the judgment and order passed in Appeal from Original Order No. 612 of 1971 dated May 31, 1973, by the Division Bench of the High Court of Calcutta affirming the judgment and order of the learned single Judge made in Civil Revision Case No. 5805 of 1970. The respondents who are licensed dealers under the West Bengal Edible Oil Seed Dealers Licensing Order, 1963, have challenged the imposition of entry tax on groundnuts imported into Calcutta metropolitan area for the purpose of manufacture of groundnut oil under the provisions of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970, on the ground that such importation of groundnuts as oil-seeds is not subject to any levy under the provisions of the said Entry Tax Act, inasmuch as there is no specific provision for levy on groundnuts as oil-seeds for manufacturi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hedule in Class-I, item No. 4(t), are liable to be taxed under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970, in case the purpose of importer is to extract oil therefrom. It has been urged on behalf of the respondents that oil- seeds or edible oils are not specified items for the purpose of imposition of entry tax under section 6(1) of the said Act. The importation into Calcutta metropolitan area of groundnuts by the respondents for the purpose of manufacturing groundnut oil is exempt from the levy of entry tax according to them. It is necessary to quote here the relevant provisions of the Schedule for the purpose of determining this question. ----------------------------------------------------------------------------- Serial No. Specified goods Rates of tax 1 2 3 ----------------------------------------------------------------------------- CLASS-I ARTICLES OF FOOD AND DRINK. * * * * 4. Edibles * * * * t. Nuts, excluding betel nuts 6 per cent ad valorem (1/2 per cent ad valorem for dry fruits) u. Oilman stores (except edible oils) do. * * * * CLASS-III ARTICLES FOR INDUSTRIAL USE AND ARTICLES USED FOR FUEL, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of groundnut oil are free from imposition of entry tax and as such the appeal should be dismissed. This contention of the learned counsel on behalf of the respondents cannot be sustained inasmuch as "nuts" have been specified as one of the items liable to be taxed under item No. 4(t) for imposition of tax at the rate mentioned in corresponding column No. 3. So on a plain reading of the said provisions it is clear and evident that groundnuts, which answer the description of nuts, are exigible to entry tax under the said Act. It is unnecessary to go into the question as to whether groundnut is also used for the purpose of extracting edible oil. The observations of this Court in the case of Avadh Sugar Mills Ltd. v. Sales Tax Officer [1973] 31 STC 469 wherein ground-nut has been taken as oil-seed for the purpose of the U.P. Sales Tax Act, has no bearing for the purpose of imposition of entry tax under the said Entry Tax Act, 1970, as it has been mentioned already hereinbefore that under item No. 4(t) "nuts" have been specifically mentioned as one of the specified goods for the imposition of entry tax. Once the goods answer the description of the item exigible to tax, the importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engal Act 5 of 1972). In the said Act identical provision has been made for the imposition of entry tax on specified goods entering into Calcutta metropolitan area at the rates specified in corresponding column No. 3 of the items mentioned in the Schedule. Class 1, item No. 4(u) specifies edible nuts excluding betel nuts as was in the previous Act of 1970. In entry No. 22 under Class IV oil-seeds of vegetable oils other than mustard, rape, groundnut, etc., were mentioned. In item No. 24 of the said Class IV vegetable oils, other than mustard oil, groundnut oil, etc., have been specifically mentioned. So this Act of 1972 also specifically mentions "nuts" as one of the goods, entry of which into Calcutta metropolitan area is subject to the levy of entry tax. This Act of 1972 was further amended in 1974 by West Bengal Act 19 of 1974. By the said Act it has been specifically mentioned in the Schedule to the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, in serial No. 4, item No. (u), for the words "nuts excluding betel nuts" the words "nuts including groundnuts, cashewnuts and walnuts but excluding betel nuts" shall be, and shall be deemed always to have been, sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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