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1987 (10) TMI 328 - SUPREME COURTWhether the levy of octroi by different municipalities within the State of Rajasthan on varying bases-some on weight of the material and others on the ad valorem basis of the price thereof at varying rates is valid in law? Held that:- Appeal allowed. In the backdrop of a consolidating and uniform municipal legislation now operating in the field, the State Government may rationalise the rate structure prevalent in different municipal areas so that assessment of octroi would be convenient, a common method would be adopted, and the challenge which is raised now and again could be avoided-though we have made it clear that it would be competent for the State Government to allow varying rates in different municipalities keeping the provisions in section 104 of the Act in view.
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