Supreme Court · 1983 INSC 40 · Decided 15 April 1983
H.M.M Limited v. Director of Entry Tax, West Bengal & Others
- Court
- Supreme Court of India
- Citation
- 1983 INSC 40 · [1983] 2 S.C.R. 754
- Case number
- CIVIL APPEAL No. 861/1980
- Decided
- 15 April 1983
- Bench
- Y.V. CHANDRACHUD, A. VARADARAJAN, AMARENDRA NATH SEN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
E F G II 754 H.M.M. LIMITlO v. DIRECTOR OF ENTRY TAX, WEST BENGAL & OTHERS. April 15, 1983 [Y.V. CHANDRACHUD C.J., A. VARADARAJAN AND A.N. SEN JJ.] The Taxe~ on Entry of Goods into Calcutta Metropolitan Area Act, 1972- s. 37 (2). The Taxes on Entry of Goods int(l Calcutta Metropolitan Area 1972 wlu'cli repealed Act of 1970-Are applicable under the Act of 1972 which replaced the Ordinance(!/ 1'72. The Taxes on Entry of Goods into Calcutta Metrvpolitan Rules, 1970- Rule 12 (I) and 12 (2)-Scope of Under s. 34 of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act,
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