Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1987 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1987 (3) TMI 472 - SUPREME COURTWhether groundnuts falling within the description of "nuts" in the Schedule 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? Held that:- Considering all the facts and circumstances as well as considering that nuts excluding betel nuts being one of the specified goods mentioned in the Schedule to the said Act clearly bring within its fold groundnut so groundnut imported into Calcutta metropolitan area is liable to the imposition of entry tax under the said Entry Tax Act. We, therefore, allow this appeal and set aside the judgment and order passed in Appeal from Original Order without any order as to costs. The writ petition giving rise to the appeal will stand dismissed.
|