Director Of Entry Tax And Ors. vs Mahindra And Mahindra And Anr.

The Supreme Court held that under Section 19 of The Taxes of Entry of Goods into Calcutta Metropolitan Area Act, 1972, a refund of tax is not permissible if the goods have been used, even if the use was for demonstration purposes without charging fees. The Court clarified that a demonstration constitutes 'use' as per the Act, thus denying the refund sought by the respondents. The appeal was allowed, overturning the Tribunal's decision that had granted the refund.