Supreme Court · 1987 INSC 78 · Decided 24 March 1987
State of West Bengal & ORS. ETC. v. Lal Chand Agarwalla & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 78 · [1987] 2 S.C.R. 621
- Case number
- CIVIL APPEAL No. 1387/1973
- Decided
- 24 March 1987
- Bench
- M.P. THAKKAR, B.C. RAY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B Taxes on Entry of Goods into Calcutta Metropolitan Area Act, -¥ 1970 as amended in 1972 and 1974, section 6 read with Item 4 of Schedule thereto-Exigibility to levy of Entry tax-Words and phrases- "Groundnut", whether a "nut'' within the description of the specified -,_.,.... duty-In case the purpose of importer is to extract only oil c ~ therefrom, whether exempt from the levy. "-{' Section 6 of the Taxes on Entry of Goods into Calcutta Metropoli- tan Area Act, 1970 provides for imposition of levy and collection of taxes on the entry of every specified goods
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