Supreme Court · 2000 INSC 302 · Decided 8 May 2000
State of West Bengal and Ors v. MD. Khalil ETC.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 302 · [2000] 3 S.C.R. 1189
- Case number
- CIVIL APPEAL No. 12060/1996
- Decided
- 8 May 2000
- Bench
- S.S.M. QUADRI, SHIVARAJ V. PATIL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Calcutta Metropolitan Area Act, 1972-Sections 2(c), 14(3), (6) and (6)(b)-Certain goods brought into Calcutta without payment of entry tax- Respondents contended that goods were purchased form local market but were unable to prove the same-Demand notices challenged before High Court in c writ /erred to Tribunal, which put onus upon Authority to prove that goods wem imported without payment of tax-Demand for entry tax and penalty set aside-On appeal Held, respondents do not fall within the term "dealer", who is mquired to deliver a statutory declaration for tax purposes and is
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