1977 (8) TMI 147

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..... pak Kumar Sen, J. By and under the said judgment his Lordship was pleased to dismiss an application made by the appellant for quashing levy of entry duty into the Calcutta Metropolitan Area of almond and pistachio at 6 per cent ad valorem under the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. His Lordship was pleased to hold that both pistachio and almond were nuts and not dr .....

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..... d "pista" is described or defined in the Oxford Dictionary as tree yielding nut with greenish edible kernel. Thus it appears to us that both ordinarily in column parlance as well as in commercial parlance pistachio or pista is known as an edible nut. It should be noted that both in common parlance and in commercial parlance also almond is known as a kind of nut. In the judgment under appeal, the l .....

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..... d all other varieties of nuts not elsewhere specified in the Schedule but excluding betel nuts." Thus it appears to us apart from the fact that the said judgment under appeal was rightly decided, in our view, by the learned Judge of the court of first instance, the amendment brought into existence by the Taxes on Entry of Goods into Calcutta Metropolitan Area (Amendment) Ordinance, 1977, clearly .....

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