Supreme Court · 2004 INSC 582 · Decided 6 October 2004
Eagle Flask Industries LTD. v. Telegaon Dabhade Municipal Council and ORS.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 582 · [2004] SUPP. 5 S.C.R. 137
- Case number
- CIVIL APPEAL No. 1388/2004
- Decided
- 6 October 2004
- Bench
- ARIJIT PASAYAT, C.K. THAKKER (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
Maharashtra Municipalities (Octroi) Rules, 1968; Entries 14(a), (b), 49, 53(c), 56, 86 and Rule 15(1) and (3): A B Levy of octroi on plastic powder, plastic component and glass refills- C Payment by assessee under protest-Municipal Council did not refund excess amount of duty paid by the Held: Though goods are covered under Entry 56, yet reference to the Entry not made before High Court-Hence, High Court rightly dismissed the petition. D Sick Industrial Companies (Special Provisions) Act, 1985; Section 22 & 166: Section 22-Recovery of octroi-Scope of-Held: Since question of
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