https://www.taxtmi.com/caselaws?id=188880 Goods brought into the Calcutta Metropolitan Area for exhibition can be treated as "used" if they are started and their working is demonstrated to interested persons. For refund under Section 19 of the Taxes of Entry of Goods into Calcutta Metropolitan Area Act, 1972, the goods must be exported within six months without being consumed, used or sold in the area. A free demonstration, even if not for the machine's intended commercial purpose, was held to amount to actual use. Refund was therefore unavailable. en-us Wed, 02 May 2001 00:00:00 +0530 Mon, 02 Jun 2025 16:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188880 Goods brought into the Calcutta Metropolitan Area for exhibition can be treated as "used" if they are started and their working is demonstrated to interested persons. For refund under Section 19 of the Taxes of Entry of Goods into Calcutta Metropolitan Area Act, 1972, the goods must be exported within six months without being consumed, used or sold in the area. A free demonstration, even if not for the machine's intended commercial purpose, was held to amount to actual use. Refund was therefore unavailable. Case-Laws Indian Laws Wed, 02 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188880