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2000 (3) TMI 190 - SC - Indian LawsWhether cloth pieces of 100 meters length brought into octroi area and cutting into smaller pieces within that area and then exported would be liable to levy of octroi? Held that:- The High Court took the view that when the cloth pieces of 100 meters length were cut to smaller pieces, some utility was added as cutting was done to meet the requirement of excise rules and demands of consumers. The High Court erred in coming to the conclusion as by cutting of cloth into smaller pieces no commercially different article can be assumed to have been produced. Thus in the case in hand cutting of cloth pieces into smaller sizes would not amount to consumption or use of the cloth of 100 meters length and, therefore, octroi is not leviable. Appeal allowed.
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