https://www.taxtmi.com/caselaws?id=102557 The High Court of Calcutta held that groundnuts imported for manufacturing groundnut oil are liable to entry tax under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970, and subsequent amendments. The court determined that the legislative intent was to tax "nuts" including groundnuts, regardless of their use for oil extraction. The appeals were allowed, overturning previous judgments and dismissing the writ petitions without costs. 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 The High Court of Calcutta held that groundnuts imported for manufacturing groundnut oil are liable to entry tax under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970, and subsequent amendments. The court determined that the legislative intent was to tax "nuts" including groundnuts, regardless of their use for oil extraction. The appeals were allowed, overturning previous judgments and dismissing the writ petitions without costs. Case-Laws VAT and Sales Tax Tue, 24 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102557