Supreme Court of India

State of West Bengal & Ors. Etc. v. Lal Chand Agarwalla & Ors. Etc.

Neutral citation
Reported as [1987] 2 S.C.R. 621
Bench M.P. Thakkar and B.C. Ray JJ.
Decided 24 March 1987

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

Taxes on Entry of Goods into Calcutta Metropolitan Area Act, -¥ 1970 as amended in 1972 and 1974, section 6 read with Item 4 of Schedule thereto-Exigibility to levy of Entry tax-Words and phrases- "Groundnut", whether a "nut'' within the description of the specified -,_.,.... •. goods under the head "Class I-Articles of food and drink-" Edibles" attract levy of duty-In case the purpose of importer is to extract only oil c ~ therefrom, whether exempt from the levy. "-{' Section 6 of the Taxes on Entry of Goods into Calcutta Metropoli- tan Area Act, 1970 provides for imposition of levy and

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