https://www.taxtmi.com/caselaws?id=102557 Groundnuts imported into the Calcutta metropolitan area for oil extraction were held taxable as "nuts" under the 1970 entry tax schedule, because liability depended on whether the commodity answered the ordinary description of the taxable entry and not on the importer's intended use. The Court further treated the 1972 retrospective substitution of the Schedule, expressly adding groundnuts, cashewnuts and walnuts, as clarificatory rather than a change in law, confirming that groundnuts had always fallen within the taxable class. The entry tax levy on groundnuts was therefore upheld. en-us Tue, 24 Mar 1987 00:00:00 +0530 Wed, 11 Sep 2013 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102557 Groundnuts imported into the Calcutta metropolitan area for oil extraction were held taxable as "nuts" under the 1970 entry tax schedule, because liability depended on whether the commodity answered the ordinary description of the taxable entry and not on the importer's intended use. The Court further treated the 1972 retrospective substitution of the Schedule, expressly adding groundnuts, cashewnuts and walnuts, as clarificatory rather than a change in law, confirming that groundnuts had always fallen within the taxable class. The entry tax levy on groundnuts was therefore upheld. Case-Laws VAT and Sales Tax Tue, 24 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102557