Supreme Court of India
M/s. Aqueous Victuals Pvt. Ltd. v. State of U.P. And. Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that it would be unfair and unequitable to prevent the writ petitioner from lodging any claims for refund of octroi duty paid on the weight of re-exported empty bottles during the relevant period from 1980 to 1987.
Judgment, page 20
From the headnote
U.P. Municipalities Act 1916, Ss.128 (i)(viii) r/w Ss. 134,135- Octroi on soft drinks-Whether weight of glass bottles containing beverages imported within municipal limits could be included for purposes of levying octroi duty-Held; if empty bottles were re-exported from municipal limits, exporter liable to get refund provided octroi duty on empty bottles not passed on to consumers-Doctrine of unjust enrichment. The appellant bottled soft drinks at its plants at Bareiley and thereafter distributed them to wholesalers including those in the respondent- municipalities. From 1980 onwards, the
Where later benches applied it
Of those, 1 relied on
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