STATE OF WEST BENGAL & ORS. ETC. vs LAL CHAND AGARWALLA & ORS. ETC.

The Supreme Court held that under Section 6 of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970, groundnuts are classified as 'nuts' and thus subject to entry tax when imported for consumption, use, or sale. The Court clarified that the purpose of importation, whether for oil extraction or as edible goods, does not exempt groundnuts from the tax. The judgment of the Calcutta High Court was overturned, affirming the imposition of entry tax on groundnuts.