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1950 (3) TMI 1 - SUPREME COURTWhether under the rules framed by the Government under the Central Excises and Salt Act 1944, Government retained control over the movement of the goods from the beginning till the end? Held that:- There is no express provision in the Excise Act contrary to the provisions of the Municipal Act. Unless, therefore, it is necessarily implied under the Excise Act, the levy of the octroi duty under the Municipal Act continues to be valid. On this point again the appellant's argument is that the levy of a duty at any stage of the manufacture of bidis out of tobacco would be the levy of the excise duty and therefore those provisions were contrary to the provisions permitting the levy of the octori duty. It is wrong to think two independent imposts arising from two different sets of circumstances were not permitted in law. In our opinion, therefore, there is nothing in the Excise Act to make its provisions contrary to the provisions of Section 66 (1) (e), Central Provinces Municipalities Act or the levy of octroi duty under the same. The appeal therefore fails and is dismissed.
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