Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Taxes on Entry of Goods into Calcutta Metropolitan Area Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Taxes on Entry of Goods Into Calcutta Metropolitan Area Act, 1972 (5 of 1972) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | 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-Eligibility to levy of Entry tax-Words and phrases- "Groundnut", whether a "nut'' within the description of the specified goods under the head "Class I-Articles of food and drink-" Edibles" attract levy of duty-In case the purpose of importer is to extract only oil therefrom, whether exempt from the levy. Section 6 of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970 provides for imposition of levy and collection of taxes on the entry of every specified goods into Calcutta Metropolitan Area (for consumption, use or sale therein) from any place outside that area at such rate not exceeding the rates specified in the corresponding entry in Column 3 of the Schedule as the State Government may by notification specify. Class specifies articles liable to tax grouped under the caption of food and drink. Item 4(t) specifies "nuts excluding beetal nuts" as one of the items on which the rate of entry tax has been specifically mentioned therein. Under the said Class-I in item No.4(u) "oilman stores (except edible oils)" has been mentioned and in Class-3 under heading (b), item No. 22 refers to oil seeds of Inedible oils as one of the specified items for imposition of tax. The respondents who are licensed dealers under the West Bengal Edible Oil Seed Dealers Licensing Order, 1963 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 in as much as there is no specific provision for levy on ground nuts as oil seeds for manufacturing edible oil. The respondents prayed for a mandate directing the appellants not to impose any entry tax on the ground that they are edible nuts falling under specific entry of edibles provided in the Schedule to the said Act, and with a further prayer for refund of the taxes already imposed and collected by the respondents. A learned Single Judge of the Calcutta High Court issued a writ of mandamus as prayed for. The State appeal against the judgment and order was dismissed and the judgment and order of the learned Single Judge was affirmed. Hence the appeal by special leave. |
Judge | Hon'ble Mr. Justice B.C. Ray |
Neutral Citation | 1987 INSC 78 |
Petitioner | State Of West Bengal & Ors. Etc. |
Respondent | Lal Chand Agarwalla & Ors. Etc. |
SCR | [1987] 2 S.C.R. 621 |
Judgement Date | 1987-03-24 |
Case Number | 1387 |
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