Supreme Court · 1979 INSC 146 · Decided 8 August 1979
Kathiawar Industries LTD. v. Jaffrabad Municipality
- Court
- Supreme Court of India
- Citation
- 1979 INSC 146 · [1980] 1 S.C.R. 243
- Case number
- CIVIL APPEAL No. 2330/1969
- Decided
- 8 August 1979
- Bench
- A.C. GUPTA, P.S. KAILASAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Octroi-Terminal tax a kind of Octroi-Levy of Octroi on uncrushed salt­ Uncrushed salt crushed in factory-Whether conversion into another commer­ cially different article-If amounts to consumption-"Consumption", "Use"­ Meaning of. Saurashtra Terniinal Octroi the formation of Saurashtra State, Jaffrabad came within its territorial limits and the Bombay District Municipal Act, 1901 as adapted and applied to the said State became applicable to Jaffrabad. Jaffrabad Munici­ pality the predecessor of the respondent was constituted under the Bombay
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