Supreme Court · 2006 INSC 785 · Decided 2 November 2006
Ranbaxy Laboratories LTD. v. Municipal Council, Ropar
- Court
- Supreme Court of India
- Citation
- 2006 INSC 785 · [2006] SUPP. 8 S.C.R. 360
- Case number
- CIVIL APPEAL No. 4657/2006
- Decided
- 2 November 2006
- Bench
- AR. LAKSHMANAN, TARUN CHATTERJEE (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Punjab Municipal Committee Act: Schedule, Entries 40(a) and 40(e)­ Commercial Heavy Chemicals-Octroi duty-Levy of-Assessee paying octroi C duty under Entry 40(a) for 13 continuous years-Revenue seeking classification under Entry 40(e)-High Court holding in favour of revenue-Correctness item is on revenue which it failed to discharge-Matter remitted to High Court for fresh consideration. D The appellant had been paying octroi duty on Commercial Heavy Chemicals brought by it to its factory continuously for 13 years under Entry 40(a) of the Schedule of the Punjab Municipal
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