Section 29(a) 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
(a)Every importer of goods, who has paid octroi tax in it at the time of their import into the octroi limits under rule 21(a) shall be entitled to a refund of duty subject to the provisions of rule 31(b) equal to 90 per cent of the duty paid by him on such goods, when it is exported by him out of the octroi limits without being sold, consumed or used within such limits provided that -
