Supreme Court of India
Bengal Nagpur Cotton Mills v. Board of Revenue, Madhya Pradesh & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Octroi duty-Agreement-Exempted by former State-Liabi· lity to pay Octroi duty-Merger of State-If Municipality can levy after merger. The Ruler of the former State of Nandgaon established a mill called Central Provinces Mills Ltd. firm purchased the said mill and changed its name to Bengal Nagpur Cotton Mills Ltd. The ruler and the appellant company entered into an agreement on March 1, 1943. By this agreement the appellant company was exempred from liability to pay octroi dury to the State or to the municipality of the area. The ruler bound himself in considera tion of certain advantages
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