Hiralal Thakorlal Dalal vs Broach Municipality & Ors on 15 April, 1976
20. A plea for review of the decision in Burmah Shell's case AIR 1963 SC 906 was also made in Hiralal Thakorlal Dalal v. Broach Municipality 1976 Supp. SCR 82 and it was rejected by the Constitution Bench and held that the word "sale" in colloquium of the words "consumption, use and sale therein" means sale for consumption within octroi limits.