Supreme Court of India
Municipalcouncil, Kota, Rajasthan v. The Delhi Cloth and General Mills Co. Ltd.
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2 Supreme Court benches have cited this judgment.
From the headnote
Rajasthan Municipalities Act, 1959: Section 104(2). Octroi-Dharmada Tax-Notification authorised levy of 'dharmada' tax on entry of goods into municipal limit-Suit restraining municipality from collecting 'dharrnada' tax dismissed-But High Court held that S. 104(2) only dealt with obligatory taxes like octroi which did not include 'dharmada' tax Validity of-Hfld: the levy imposed and collected under the name of'dharrnada' is by way of octroi which the municipality is entitled to collect-Further, such - ~ imposition of'dhannada' tax does not amount lo double taxation-Hence, levy c of
Authorities it was built on
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2024 Life Insurance Corporation of India v. The State of Rajasthan and Ors.
Of those, 2 referred to
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