Judgment

VARADARAJAN, J.:- This Civil Appeal by special leave is directed against the order of the Assistant Director, Entry Tax, Government of West Bengal, the second respondent, dated 25-9-1979 dismissing the case of the appellant Hindustan Milkfood Manufacturers Limited in Appeal Case No. 3970H of 1976-77. The appeal was filed under S. 27 of Taxes on Entry of Goods into Calcutta Metropolitan Area Act 1972 (hereinafter referred to as the Act of 1972) against the assessment of entry tax made in form V No. D-983001 at the Hussenabad Road Check Post in respect of 8736 kgs. of Horlicks powder contained in 18 steel drums on the "best judgment assessment" basis with reference to the sale price of the product within the Calcutta Metropolitan Area. The appellant is a public limited company incorporated under the Companies Act, 1956 having its registered office at Patiala Road, Nabha. The Company is engaged in the manufacture and sale of dairy products including the milk food popularly known as Horlicks. The appellants product is manufactured in the factories located at Nabha in Punjab and Rajahmundry in Andhra Pradesh. The product is transported in bulk in several steel drums containing 1