Supreme Court · 1982 INSC 25 · Decided 23 February 1982
Municipal Council Damoh v. Vraj Lal Manilal & CO. & Others
- Court
- Supreme Court of India
- Citation
- 1982 INSC 25 · [1982] 3 S.C.R. 307
- Case number
- CIVIL APPEAL No. 1048/1970
- Decided
- 23 February 1982
- Bench
- V.D. TULZAPURKAR, AMARENDRA NATH SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Provinces & Berar Municipalities Act, 1922-Ru/es made under the Act-Rute·27(b) of the Octroi Ru/1s-Octroi duty paid on raw material imported into the municipality for manufacture of bidis;_Manufactured bidis exported out~ side ihe municipal limits-Refund, 11 allowable uncf.er res"pondents manufacture and selJ bidis in the state. At the time of import of tobacco and other raw materials into the municipal Jimits for the manufacture of bidis they paid oc:troi duty payable under the rules. Their claim for refund of octroi duty on the raw materials utilised for the
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