Supreme Court · 1989 INSC 302 · Decided 4 October 1989

HMM Limited & ANR. v. Administrator Bangalore City Corporation, Bangalore & ANR.

Court
Supreme Court of India
Citation
1989 INSC 302 · [1989] SUPP. 1 S.C.R. 353
Case number
CIVIL APPEAL No. 4160/1989
Decided
4 October 1989
Bench
SABYASACHI MUKHERJI, B.C. RAY (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 265

Headnote

Bangalore Municipal Corporation Act, 1949: Section 98(2) and Bye Law 45/Rules 24 to 27-0ctroi-Levy of-Mere physical entry into city limits-Would not attract levy of octroi unless goods brought in for use, consumption or sale. Words And Phrases: "Without Breaking bulk"-Not an expres­ was engaged in the manufacture and sale A B c of a ·malted milk product marketed under the brand name "Horlicks". D The appellant bronght the product within the octroi limits of Bangalore in bulk containers, rebottled the same in small bottles and exported the major portion of

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