M P AGARWALA AND CO Vs. DIRECTOR OF ENTRY TAX
HIGH COURT OF CALCUTTA
M.P. AGARWALA And CO.
DIRECTOR OF ENTRY TAX
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DIPAK KUMAR SEN, J. -
(1.)THE petitioner alleges that it carries on the business of buying and selling dry and preserved fruits
viz. Almond, Khasta Badam, Pistachio nut, Chilgoza or Neoza, Apricot Alubukhara, Cashewnut,
Walunt, Fig, Raisin (Locally Known as "Kismis" or 'monacca"), Copra, Anardana, Makhana and
(2.)THE goods as aforesaid enter Calcutta by Railway and road come within the Calcutta Metropolitan Area as defined in the Taxes on Entry of goods into Calcutta Metropolitan Area Act,
1972 (hereinafter referred to as the said Act). The petitioner admits that it is a dealer within the meaning of S. 2(c) of the said Act.
The said Act came into force on or about the 4th May, 1972 and provided for levy of taxes on entry of goods of certain kinds into the said statutory area for consumption, use or sale therein.
(3.)THE respondents and or their servants and agents are collecting tax under the said Act at different check-posts in and around West Bengal and in particular at the check-post at the Howrah
Goods year and the Shalimar Railway Booking Office. It is not disputed that the provisions of the
said are applicable to the goods as afaresaid dealt with by the petitioners. On the basis of
assessments under the said Act tax is being paid by the petitioner.
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