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their factories within an
"Industrial Area", No octroi duty was payable in respect of
goods imported by the appellants into ... levy octroi
duty and to recover from the Company octroi duty amounting
to approximately Rs. 15 lakhs per annum
Supreme Court of India
other local bodies by reason of the abolition of octroi
which by experience was found to impede the development ... relevant. Unlike under the old
system of octroi where every importer was taxed, under the
Act only a dealer, dealing
Supreme Court of India
Octroi-Levy of Octroi on goods by Belgaum Municipality-
Consumption, use or sale-Meaning of-Difference between
Terminal ... town duty' on goods
brought into a town. At first octrois were collected at
ports but being highly productive, towns
Supreme Court of India
SCALE (2)656
ACT:
Maharashtra Municipalities (Octroi) Rules, 1968--Sched-
ule I, Entry No. 77 read with Schedule 11, Part ... Part
IA, Rule 4, Form 14 ---Octroi--- Payment-Excess from
1.10.1982 to 14.4.1987--Failure to submit Form 14 --Claim
Supreme Court of India
direction that he should meet him at the octroi toll
barrier on the Ajaigarh Road from where he proposed ... Chhotey Bhaiya. PW 15, proceeded to Chungi Chowki (octroi
Post) on the Ajaigarh Road. While they were waiting for
Tohid
Supreme Court of India
contained Code-"Objec-
tions regarding assessment, levy etc. of octroi duty
shall not be taken in any manner ... empowers a municipality to assess and recover octroi
duty on goods brought within the municipal limits for sale.
consumption
Supreme Court of India
SC1059 (18)
ACT:
Municipality--Octroi--Constitutionality of--Final resolution
for levying not published in Official Gazette--Defect ... Constitution challenged the constitutionality of
the imposition of octroi duty on cotton and wool on the
grounds that
Supreme Court of India
from 1920. The
entry tax is a substitute for octroi. Octroi was levied by
the local authorities on consumption ... which
suffered a dent on account of
abolition of octroi cannot be said
to impose an unreasonable
restriction
Supreme Court of India
SC1043 (96,134)
D 1971 SC 910 (6)
ACT:
Octroi duty-Agreement-Exempted by former State-Liability to
pay Octroi ... appellant
company was exempted from liability to pay octroi duty to
the State or to the municipality of the area
Supreme Court of India
which objections and representations to the
levy of octroi on goods brought into the limits of the Town
Area Committee ... plaintiff was then called upon to pay
octroi on some of the materials and stores brought into the
factory
Supreme Court of India
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