2001 (5) TMI 954 - SC - Indian Laws

Summary

The Supreme Court judgment dealt with the Taxes of Entry of Goods into Calcutta Metropolitan Area Act, 1972. The case involved the exhibition of a machine in the area, with a refund sought for the tax paid. The Court ruled that the machine was used during the exhibition, therefore no refund was allowed under Section 19. The appeal was allowed, and no costs were awarded.