STATE OF WEST BENGAL Vs. LALCHAND AGARWALA

JUDGEMENT

(1.) THIS is an appeal from a judgment delivered by anil Kumar Sen, J. on the 14th September, 1971.

(2.) THE respondent No. 1 is the sole proprietor of and carries on business under the name and style of M/s. Lalchand sohanlal at No. 67/46 Strand road, in Calcutta. The said respondent is an importer of groundnuts to Calcutta. These imports are made from different states in India. The question of law that arose for consideration by the learned trial Judge was whether Groundnuts' as such, were liable to any levy under the Taxes on Entry of Goods into calcutta Metropolitan Area Act, 1970 (hereinafter referred to as "the Entry tax Act" ).

(3.) SEN J. has issued a Writ in the nature of Mandamus directing the appellants not to impose any levy under the provisions of the Entry Tax Act on groundnuts imported by the said respondent until and unless it is found and established that such importation of groundnuts is for being used as edibles, as such, and not as oil seeds.