Section 37(i) in The Octroi Rules for the Assessment Collection and Refund of the Cess (Octroi Duty) Imposed under section 114 (1)(e) of the City of Nagpur Corporation Act 1948, and for Prevention of Evasion thereof, on goods and animals brought within the octroi limits of the Nagpur Corporation for sale, consumption or use therein
(i)The Corporal ion may establish "Octroi Free Zone" where the Firms or Distributing Agencies may be allowed to import and keep such goods in the godowns specially created for this purpose on the terms and conditions that may be imposed by the Corporation.
