1977 (8) TMI 146

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....rea Act, 1972, West Bengal Act No. 5 of 1972, and/or amendments made thereunder. The respondent was at all material times a partnership firm and used to deal in dry fruits, inter alia, at premises No. 21, Ballav Das Street, Calcutta-7. In the course of the said business, the respondent-firm from time to time used to bring or caused to be brought dry fruits such as cashew, cashew kernel, coconut, kismis, kopra powder, etc., by railway and road transport into the Calcutta Metropolitan Area within the meaning of Taxes on Entry of Goods into the Calcutta Metropolitan Area Act, 1970 (hereinafter referred to as the said Act). On or about 13th August, 1970, by virtue of powers conferred by section 3 of the State Legislature (Delegation of Power....

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.... purported notification purported to charge dry fruits at the rate of 1½ per cent ad valorem. On or about March, 1972. the Government of West Bengal by virtue of the powers conferred under article 243 of the Constitution of India promulgated the Taxes on Entry of Goods into Calcutta Metropolitan Area Ordinance, 1972 (hereinafter referred to as the said Ordinance). The said Ordinance came into effect on the cessation of the abovementioned Act. Section 6 of the said Ordinance was in identical terms as section 6 of the said Act and to avoid prolixity we do not reproduce the said section herein. In exercise of the powers conferred by section 6(1) of the said Ordinance the State Government purported to issue a notification being Notificat....

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....nfortunately neither side appearing before the learned Judge drew the attention of the learned Judge to a notification published in the Calcutta Gazette on Thursday 4th April, 1974, whereby an Act to amend the Taxes on Entry of Goods into Calcutta Metropolitan Area Act passed by the West Bengal Legislature was brought into operation. Section 2 of the said Act provides as follows, to wit: "2. In the Schedule to the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, (hereinafter referred to as the said Act), in serial No. 4, in item (u), for the words 'nuts, excluding betel nuts', the words 'nuts, including groundnuts, cashewnuts and walnuts but excluding betel nuts' shall be, and shall be deemed always to have been, substi....