2001 (5) TMI 954

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....Metropolitan Area Act, 1972 imposes a levy on the entry of specified goods into the Calcutta Metropolitan Area "for consumption, use or sale therein..."Section 19 of the Act provides for refund of the tax where the prescribed authority is satisfied that any specified goods upon which the tax had been paid, had been exported or conveyed out of the Calcutta Metropolitan Area within a period of six m....

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....ed in these machines, wanted demonstration. It was demon strated". The respondents then wanted to remove the said machine from the Calcutta Metropolitan Area within six months of its entry therein and applied for a refund of the tax paid thereon under the provisions of Section 19. The application ultimately came to be heard by the West Bengal Taxation Tribunal. By the order that is impugned in thi....

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....ection 19. 4. We are unable to accept the submission on behalf of the respondents. This is not a case where a machine had only been displayed. As the affidavit on behalf of the respondents makes clear, a demonstration of the said machine was sought and it was given. In other words, the machine was started up and its working was shown. It was, therefore, used and it is of no consequence that the....