https://www.taxtmi.com/caselaws?id=188880 SC ruled that demonstrating a Heidelberg printing press at an exhibition constitutes "use" under the Calcutta Metropolitan Area tax law, even without charging fees. The Court rejected the claim for tax refund, holding that operating the machine during exhibition triggers taxation, irrespective of commercial intent. The appeal was allowed, overturning the Tribunal's previous refund decision. 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 SC ruled that demonstrating a Heidelberg printing press at an exhibition constitutes "use" under the Calcutta Metropolitan Area tax law, even without charging fees. The Court rejected the claim for tax refund, holding that operating the machine during exhibition triggers taxation, irrespective of commercial intent. The appeal was allowed, overturning the Tribunal's previous refund decision. Case-Laws Indian Laws Wed, 02 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188880