2001 (5) TMI 954

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.... 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 months from the date of their entry th....

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....ion. 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 this appeal by special leave, the applicat....