Supreme Court · 1998 INSC 226 · Decided 8 May 1998
M/S. Aqueous Victuals PVT. LTD. v. State of U.P. AND. ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 226 · [1998] 3 S.C.R. 290
- Case number
- CIVIL APPEAL No. 2623/1998
- Decided
- 8 May 1998
- Bench
- S.B. MAJMUDAR, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
U.P. Municipalities Act 1916, Ss.128 (i)(viii) r/w Ss. 134,135- Octroi on soft drinks-Whether weight of glass bottles containing beverages imported within municipal limits could be included for purposes of levying octroi C duty-Held; if empty bottles were re-exported from municipal limits, of unjust enrichment. The appellant bottled soft drinks at its plants at Bareiley and thereafter distributed them to wholesalers including those in the respondent- D municipalities. From 1980 onwards, the respondents sought to levy octroi duty on the basis of the gross weight of
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