Supreme Court · 1990 INSC 371 · Decided 27 November 1990
Bharuch Coconut Trading CO. and ORS. v. Municipal Corporation of the City of Ahmedabad and OTHERS.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 371 · [1990] SUPP. 3 S.C.R. 392
- Case number
- CIVIL APPEAL No. 2433/1977
- Decided
- 27 November 1990
- Bench
- KULDIP SINGH, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Ahmedabad Municipal Corporation Act/Ahmedabad Municipal Corporation Rules-Rule 4 Item Nos. 10, IJ and 55-Watery coconut (brown coconut)-E/igibility to octroi. The appellants Import and sell the brown coconut (watety coconut) from the States of Andbra Pradesh, Keralil, Karnalllka llild Tamil Nadu of Ahmedabad as their tl'ading activity. Under the Municipal Corporation rules, whenever goods are D carried into or out of the octrol limlts of the Municipal Corporation, the articles specified under the rules are liable to octrol, except of course those exempted under Item 10 of Rnle 4. The
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