Section 1(7) 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
(7)Goods intended for immediate export. - Shall mean goods in transit which are imported into the octroi limits not for sale, consumption or use therein, but only to pass through the octroi limits without making any halt enroute to the exit naka and without breaking bulk or change of hands form by any process of manufacture or otherwise. The change of hands shall mean change of ownership within octroi limits due to sale or otherwise. Breaking of bulk shall include re-packing of goods.
