Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Bombay Provincial Municipal Corporation Act 1949 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Bombay Provincial Municipal Corporations Act, 1949 (59 of 1949) |
Case(s) Referred | Referred Case 0 Referred Case 1 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
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 manufacturer - Further plea that the prices of bottles and crates were amortized and included in retail. sale price of aerated beverages - HELD: If the bottles 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 cost of bottles and crates is amortized and included in the retail sale price of the aerated beverages, evidence can also be placed in that regard in order to claim refund - The authorities may consider the proposal of the manufacturer or on their part devise a more convenient and workable mechanism for levy and collection of octroi. |
Judge | Hon'ble Mr. Justice Mukundakam Sharma |
Neutral Citation | 2011 INSC 436 |
Petitioner | Hindustan Coca-cola Beverage Pvt. Ltd. |
Respondent | Sangli Miraj & Kupwad Municipal Corporation & Ors. |
SCR | [2011] 7 S.C.R. 766 |
Judgement Date | 2011-07-04 |
Case Number | 4917 |
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