Section 10(b) 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
(b)Except as otherwise provided in these rules, duty shall be assessed on the basis of invoices and not on the basis of V. P. amounts, bank receipts, letters and hundis.
