Supreme Court · 1999 INSC 495 · Decided 27 October 1999
M/S. Forage and CO.(OF Lushala) v. Municipal CORPN. of Greater Bombay and ORS.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 495 · [1999] SUPP. 4 S.C.R. 184
- Case number
- CIVIL APPEAL No. 2318/1987
- Decided
- 27 October 1999
- Bench
- B.N. KIRPAL, AJAY PRAKASH MISRA, N. SANTOSH HEGDE (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Bombay Municipal Corporation Act, 1888~s. 139(4), 192, &hedule H Item 2~ctroi on zinc oxide-Appellant importer of zinc oxide into Bombay-Appellant claim that Octroi could not be levied as Schedule H, C Item 26 fell under Class IV which referred to articles used in construction of buildings, and cane; and since zinc oxide was used only by manufacturers of rubber goods, it could not be regarded as an item falling under that class~ingle Judge of High Court.allowing assessee's writ petition held that only a negligible D percentage of zinc oxide was used as a component of paint and that
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