Supreme Court · 2000 INSC 114 · Decided 1 March 2000
Mafatlal Industries LTD. v. Nadiad Nagar Palika and ANR.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 114 · [2000] 2 S.C.R. 52
- Case number
- CIVIL APPEAL No. 143/1992
- Decided
- 1 March 2000
- Bench
- S.P. BHARUCHA, S.N. PHUKAN, RUMA PAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Municipalities : Gujarat Municipal Act, 1963: Sections 16(2) and 99-0cfroi Duty­ Conditions for levy of Constitution of India, 1950: Seventh Schedule-State List-Entry 52- Taxes bn entry of goods. Octroi duty-Levy of-Company-Bringing cloth pieces of 100 meters length within octroi limits-Cloth sent out-side octroi limits-Held no octroi duty was leviahle on cloth pieces brought by appellant-company-Mere entry of goods into municipal limits does not entail levy of octroi-Goods must be brought in for use or consumption or sale-Cutting of cloth pieces into smaller pieces did not result
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