Supreme Court · 1996 INSC 401 · Decided 18 March 1996
Nagar Mahapalika, Meerut v. M/S. Prem Nath Monga Bottlers PVT. LTD. and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 401 · [1996] 3 S.C.R. 515
- Case number
- CIVIL APPEAL No. 4151/1983
- Decided
- 18 March 1996
- Bench
- B.P. JEEVAN REDDY, S. SAGHIR AHMAD (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Uttar Pradesh Municipalities Act, 1916. S.128-Entry Ta.x'-Municipal Corporation of Meeruf-Notificatio11 dated 4.1.1975-Entries 13,40,138-Enlly Tax 011 empty bottles of "Double C Seven'L-Hefd, empty bottles brought into the municipal area for pwpose of being refilled with the drink are the municipal limit of Meerut, carried on the business of bottling a drink known as 'Double Seven'. The drink was sent out of the Meerut Local area in bottles to D various dealers for sale, with the condition that after the drink was consumed the bottles would be returned to the company; and
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