Supreme Court · 1988 INSC 32 · Decided 2 February 1988
Nagar Mahapalika Bareilly v. State of U.P. & Others
- Court
- Supreme Court of India
- Citation
- 1988 INSC 32 · [1988] 2 S.C.R. 865
- Case number
- SPECIAL LEAVE PETITION (CIVIL) No. 14968/1987
- Decided
- 2 February 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136
Headnote
B U.P.Nagar Mahapalika Adhiniyam, 1959: Section 172 (2)(b) and Notification dated April 30, 1986, Schedule Class III Item No. 7 & Class VI Item No. 6-'Foreign imported liquor and all kinds of wine made in India' -Interpretation of-Levy and realisation of octroi­ Taxable event is of octroi duty. Statutory Interpretation: Taxing Statute-Taxable items mentwned in Schedule to enactment-Court to give meaning intended by framers of schedule-All items in one group to be considered in a generic sense. The Nagar Mahapalika, Bareilly petitioner imposed octroi duty on goods
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