1977 (8) TMI 147

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..... eased 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 dry fruits as defined in the said Act. In such cases, the law is wells .....

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..... 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 learned Judge of the court of first instance was pleased to hold tha .....

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..... ule 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 and unambiguously brings almond and pistachio within the mischief .....

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