2001 (5) TMI 954

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..... etropolitan Area for consumption, use or sale therein... Section 19 of the Act provides for refund of the tax where the prescribed authority is satisfied that any specified goods upon which the tax had been paid, had been exported or conveyed out of the Calcutta Metropolitan Area within a period of six months from the date of their entry therein without being consumed, used or sold therein . Rul .....

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..... to remove the said machine from the Calcutta Metropolitan Area within six months of its entry therein and applied for a refund of the tax paid thereon under the provisions of Section 19. The application ultimately came to be heard by the West Bengal Taxation Tribunal. By the order that is impugned in this appeal by special leave, the application was allowed. The Tribunal took the view that, for t .....

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..... not a case where a machine had only been displayed. As the affidavit on behalf of the respondents makes clear, a demonstration of the said machine was sought and it was given. In other words, the machine was started up and its working was shown. It was, therefore, used and it is of no consequence that the use was not for the purpose for which it was made. Its use being established, the provisions .....

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