Supreme Court · 1996 INSC 827 · Decided 6 August 1996
The Municipal Commissioner, Thane and Another v. H. and R. Johnson (India) LTD. and Another
- Court
- Supreme Court of India
- Citation
- 1996 INSC 827 · [1996] SUPP. 4 S.C.R. 301
- Case number
- CIVIL APPEAL No. 2185/1993
- Decided
- 6 August 1996
- Bench
- S.P. BHARUCHA, K.T. THOMAS (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Municipalities : Maharashtra Municipalities Act, 196~Section JO~Maharaslztra Municipalities (Octroi) Rules, 196/f-Enoy 45 and 47 of Schedule-I-Clay-import of-Levy of octroi duty on-Held, clay falls under Entry 47 of Schedule I of the Rules-Hence octroi duty at lower C rate-Municipal C01poration 45 attracting higher rate of duty-Plea that refund would erode financial position of the Municipal Corporation not accepted-Refund ordered by the High Cowt upheld. Words and Phrase;-!'Clay'Yfeaning of in the context of Maharashtra D Municipalities (Octroi) Rules, 1968. The respondent imported
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