Supreme Court of India
Municipal Corporation of City of Thane v. M/s Vidyut Metallics Ltd. and Anr.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
For the foregoing reasons, all the appeals deserve to be dismissed and are accordingly dismissed.
Judgment, page 12
From the headnote
Maharashtra Municipalities (Octroi) Rules, 1974-Schedule, Item 71 and 77-Stainless Steel Strips-Payment of Octroi on-Between 1968 to 1974 company paying the Octroi at the rate of 1% under Item 77-0n realizing that liability was at the rate of0.5% under Item 71 payment thereof accordingly-Demand of-At the rate of !'Yo-Demand confirmed by trial court-Revisional as well as High Court negating the demand on the basis . of evidence of Quality Control Manager and Public Servant and also on the basis of judgment in an earlier litigation-On appeal, held: Jn the facts of the case, Company was right in
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Where later benches applied it
Of those, 1 mentioned
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