Section 3(c) 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
(c)Goods arriving by rail shall be deemed to have entered the octroi limits and shall be dealt with in the manner prescribed hereinafter. Goods which are re-booked or re-loaded and dispatched to other places without removing outside the railway land boundaries; shall be deemed to have not entered the octroi limits.
