Supreme Court of India
Bharuch Coconut Trading Co. and Ors. v. Municipal Corporation of the City of Ahmedabad and Others.
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1 Supreme Court bench has cited this judgment.
From the headnote
Ahmedabad Municipal Corporation Act/Ahmedabad Municipal Corporation Rules-Rule 4 Item Nos. 10, IJ and 55-Watery coconut (brown coconut)- /igibility to octroi. The appellants Import and sell the brown coconut (watety coconut) from the States of Andbra Pradesh, Keralil, Karnalllka llild Tamil Nadu and sell the same in the city of Ahmedabad as their tl'ading activity. Under the Municipal Corporation rules, whenever goods are carried into or out of the octrol limlts of the Municipal Corporation, the articles specified under the rules are liable to octrol, except of course those exempted under
Authorities it was built on
Where later benches applied it
- 2012 Commissioner of Central Excise, New Delhi v. M/s. Connaught Plaza Restaurant (p) Ltd., New Delhi
Of those, 1 relied on
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