1977 (8) TMI 147 - HC - VAT and Sales Tax

Summary

The appeal was against the levy of entry duty on almond and pistachio into the Calcutta Metropolitan Area. The High Court upheld that almond and pistachio are considered nuts under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. An Ordinance further clarified that almond and pistachio are included in the definition of "nuts." The appeal was dismissed, and no costs were awarded.