Supreme Court · 1998 INSC 261 · Decided 17 July 1998
Municipal Corporation for the City of Thane and ORS. v. Asmaco Plastic Industries and ORS.
- Court
- Supreme Court of India
- Citation
- 1998 INSC 261 · [1998] 3 S.C.R. 774
- Case number
- CIVIL APPEAL No. 3491/1992
- Decided
- 17 July 1998
- Bench
- S.C. AGRAWAL, G.B. PATTANAIK, S. RAJENDRA BABU (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Municipalities : Maharashtra Municipality (Octroi Duty) Rules, 1968 : Schedule I-Entry 53(c) or 40(b)-PVC Resin in powder form­ Classification of-Held: Classifiable under Entry 53(c) "plastic and plastic goods, plastic powder etc." and not under Entry 40(b) "Chemicals of all D Act, 1949. Bombay Municipal Corporation (Levy of) Octroi Rules, 1965; Schedule H-Entry 32(c)-PVC Resin in Powder form and Synthetic Hydrocarbon Resin-Classification of-Held: Classifiable under Entry 32(c) E "plastic and plastic goods, plastic powder"-Bombay Municipal Corporation
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