Supreme Court of India
Hindustan Coca-cola Beverage Pvt. Ltd. v. Sangli Miraj & Kupwad Municipal Corporation & 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.
What the Court ordered
In view of the aforesaid decision, it becomes obvious that the word "retention" is held to be a synonym with the word "repose", meaning thereby the article concerned must finally rest within the municipal·Hmits.
Judgment, page 13
From the headnote
Bombay Provincial Municipal Corporation Act, 1949: s.2(42) - 'Octroi' - Levy of on glass bottles and plastic crates containing aerated beverages - Plea that bottles and crates are reusable and durable and were repeatedly used by 0 manufacturer - Further plea that the prices of bottles and crates were amortized and included in retail. sale price of aerated beverages - HELD: If the oottles and crates have not finally rested in Municipal limits of the Corporation in which they are imported, the company can make an application for refund under the Rules with the relevant evidence - In case the
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