Section 38 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
38.
Duty shall not be levied at the time of import on goods imported for manufacturing purposes in the Nagpur Central Jail, which is situated within the limits of the Nagpur Corporation. The goods so used for the manufacturing articles actually sold by such jail to the public will, however, be taxed. At the close of each quarter, the Superintendent of the Jail shall forward to the Nagpur Corporation a statement showing the amount of dutiable raw material (goods) used in the articles sold to the public during the quarter, and shall send the amount of duty leviable thereon. Such manufactured articles as are used in the Jail or supplied to other Jails shall be exempt from duty.
