Supreme Court · 1995 INSC 565 · Decided 12 September 1995
Municipal Commissioner, Chinchwad New Township Municipal Council v. M/S. Century Enka LTD.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 565 · [1995] SUPP. 3 S.C.R. 540
- Case number
- CIVIL APPEAL No. 8257/1995
- Decided
- 12 September 1995
- Bench
- K. RAMASWAMY, B.L. HANSARIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Municipalities : C Municipal Council-Octroi-Exemption from levy-Resolution regard- D ing-Exemption to initially imported plant and machinery by new industrial Undertaking--Clalification appended to Resolution-lndustlies f onned by splitting up or reconstntction of business in existence would not up to effect substantial expansion of existing business was entitled to exemption. The appellant-Council passed a Resolution whereunder initially im­ ported plant and machinery by a new Industrial Undertaking was ex­ empted from the levy of octroi. However, clause (1) of the
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