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Bagalkot City Municipality vs Bagalkot Cement Co on 23 October, 1962

127. By that decision this Court reversed the judgment of the High Court and allowed the appeal holding that the High Court was wrong in holding that the municipality in that case was competent to levy and collect octroi from the appellant therein by virtue of the provisions 635 contained in section 5(4) of the Act. A writ in the nature of mandamus was issued to the Sonepat municipality, the respondent in that case, restraining it from levying against and collecting from the appellant therein any octroi in respect of raw materials, components and parts imported by it info its factory under the notification levying octroi which was in force in the said local area before its limits were extended. In reaching the above conclusion, this Court observed at pages 133-135 thus:
Supreme Court of India Cites 19 - Cited by 20 - A K Sarkar - Full Document

Shri Prithvi Cotton Mills Ltd. & Anr vs Broach Borough Municipality & Ors on 25 April, 1969

The Amending Act thus neutralises the effect of the decision in the case of Atlas Cycle Industries Ltd. case (supra) which can no longer be relied upon by the appellant after the amendment of the Act as stated above. There is no other contention urged by the appellant in support o its appeal. The levy and collection of octroi in the area which was included within the municipal limits of Bhiwani with retrospective effect from August 10,1965 in accordance with the notification issued earlier are, therefore, no longer open to question.
Supreme Court of India Cites 9 - Cited by 293 - M Hidayatullah - Full Document
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