Supreme Court of India
The Entry Tax Officer, Bangalore Etc. Etc. v. M/s Chandanmal Champalal and Co.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
Before parting with the appeal, we would however, like to take note of the submission made on behalf of the Municipal Corpora- tion with regard to the question of refund of the octroi duty, already deposited by the appellant.
Judgment, page 5
From the headnote
r .J • Constitution of India-Entry 52 in List II of Seventh Schedule/Kw- I nataka Tax on Entry of Goods into local weas for consumption, use or sale therein Act, 1979-Section 3-Words 'sale therein'--Meaning and scope-Tax on entry of goods into a local wea-Where goods we sold with in d local c wea for purpose of being taken out of that area and we actually taken out-No lery permissible under entry 52-0rder of refund of amount paid in excess of ~ legal liability-Held bad as it would amount to unjust enrichment of dealers ' who have passed on burden to pwchasers/consumers. .. , The
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