Supreme Court of India
Municipal Corporation for the City of Thane and Ors. v. Asmaco Plastic Industries and 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above discussion, we allow the appeals filed by the Municipal Corporation and Municipal Council, Thane and set aside the order made by the High Court by declaring the goods as falling within the Entry as stated earlier.
Judgment, page 8
From the headnote
Municipalities : Maharashtra Municipality (Octroi Duty) Rules, 1968 : Schedule I-Entry 53(c) or 40(b)-PVC Resin in powder form Classification of-Held: Classifiable under Entry 53(c) "plastic and plastic goods, plastic powder etc." and not under Entry 40(b) "Chemicals of all sorts"-Bombay Provisional Municipal Corporation Act, 1949. Bombay Municipal Corporation (Levy of) Octroi Rules, 1965; Schedule -Entry 32(c)-PVC Resin in Powder form and Synthetic Hydrocarbon Resin-Classification of-Held: Classifiable under Entry 32(c) "plastic and plastic goods, plastic powder"-Bombay Municipal
Where later benches applied it
Of those, 1 mentioned
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.