Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1989 (12) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1989 (12) TMI 324 - SC - VAT and Sales TaxWhether Allahabad High Court correct in quashing the Gazette Notification dated 27th August, 1969, amending the octroi Schedule of the Bareilly Municipality so as to impose octroi on "mineral oil"? Held that:- Appeal allowed. The 1963 rules had been framed under section 296 of the Act in supersession of the existing rules after publication by the State Government, in the Gazette as provided under section 300 and therefore rule 131 in the 1925 rules ceased to have any operation in respect of the matters dealt with therein so far as the Bareilly Municipality is concerned. 16.. In this view of the matter, we hold that the appellant-Board had authority to levy octroi on mineral oils and the challenge against the impugned notification is not sustainable. The High Court was clearly in error in quashing the same and restraining the Board from assessing and collecting the tax.
|