Supreme Court · 2011 INSC 436 · Decided 4 July 2011
Hindustan Coca-Cola Beverage PVT. LTD. v. Sangli Miraj & Kupwad Municipal Corporation & ORS.
- Court
- Supreme Court of India
- Citation
- 2011 INSC 436 · [2011] 7 S.C.R. 766
- Case number
- CIVIL APPEAL No. 4917/2011
- Decided
- 4 July 2011
- Bench
- MUKUNDAKAM SHARMA, ANIL R. DAVE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
C Bombay Provincial Municipal Corporation Act, 1949: s.2(42) - 'Octroi' - Levy of on glass bottles and plastic crates containing aerated beverages - Plea that bottles and crates are reusable and durable and were repeatedly used by 0 manufacturer - Further plea of bottles and crates were amortized and included in retail. sale price of aerated beverages - HELD: If the oottles and crates have not finally rested in Municipal limits of the Corporation in which they are imported, the company can make an application for refund under the Rules with the relevant
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