Supreme Court · 1977 INSC 20 · Decided 20 January 1977
Town Municipal Council v. Urmilla Kothari
- Court
- Supreme Court of India
- Citation
- 1977 INSC 20 · [1977] 2 S.C.R. 660
- Case number
- CIVIL APPEAL No. 1386/1976
- Decided
- 20 January 1977
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, JASWANT SINGH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Ka_rnataka Municipalities Act, 1964-Sec. 124-Karnataka Mu11icipalities T_axatu:~n .Rules, 1965-Rule 26-Trncks pa,rsing on the highways within muni- ,.t c1pal /lm1ts-Whether octroi payable-Meaning of "brought into" and "imme- diate exportation". The r~spWldent is a transporter. it to Karwar and Belekeri harbours. The trucks of the respondent have to pass in the course of transit through the limits of various Town Municipalities situate on the highway of which the appellant happens to be one. The respondent does not nnload or re-load the iron ore at any intermediary
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