DIRECTOR OF ENTRY TAXES Vs. SRICOL CHEMICALS INDUSTRIES

JUDGEMENT

(1.) THIS is an-Appeal from a judgment of Ghosh,'j. delivered on October 4, 1972 in an applfcation under Article 226 of the Constitution, inter alia, for issue of a Writ in the nature of Mandamus commanding the respondents before the trial Court who are the appellants before as to cancel or rescind certain orders of assessment of entry lax. A Writ in the mature of certiorari was also asked for directing that the purported assessments be quashed. Ghosh, J. 'has made the Rule absolute except in regard to some of the assessments. His Lordship directed the respondents (the appellants before us) to refund to the petitioner (the respondent before us) a total sum of Rs. 55,540. 30.

(2.) THE respondent imports various raw materials from foreign countries for the purpose of manufacturing dyes. The respondent holds a licence issued by the central Government for import of the following chemical compounds :-1. Sodium Nephthion at. 2. Asetic anhydride 3. Orthr Toluidrine. 4. Bemzidine Dihyrochloride. 5. Dinitro cholorobenzene. 6. 2: 5 Dichloronitro benzane 7. 4-Chloro-O-Ntrotoluene. 8. Orthrchloronitrobenzene. 9. Para Nitrochlorobenzene 10. Aniline Oil. 11. Netantro anitine. 12. Ortho Nitro Toluene. 13. Para-Nitro Toluene. 14. Para-Nitro Aniline. 15. Alpha Naphthylamine. 16. Beta nephthol. 17. H. Acid. 18. Ortho Amandine. 19. Para Anisidine. 20. Para toiuidine. 21. J. Acid Urea. 22. J, Acid, 23, chicago Acid. 24. Gama Acid. 25. N. W. Acid. 26. Ortho Toluidine. 27. Act. Aretic Esten. 28. Beta Oryuaphthene Acid. 29. Armstrong Acid, 30. Rhodulin. e Acid. 31. Dehydrothiox P-Toluidine Disulphonic Acid. 32. Aceto Acetenilide.

(3.) THE respondent's case is that these chemical compounds are raw materials popularly known as '"dyes Intermediates" required for manufacturing various types of dyes. Under the Taxes on entry of Goods into the Calcutta Metropolitan Area Act, 1972 (West Bengal Act v of 1972) taxes are levied and collected on the entry of specified goods. Sub-section (1) of section'6 in Chapter III of this Act lays down : -