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2004 (10) TMI 322 - SC - VAT and Sales TaxLevy of octroi by respondent No. 1, Talegaon Dabhade Municipal Council which was established under the Maharashtra Municipal Council Nagar Panchayat and Industrial Township Act, 1965 Held that:- Substance in the plea of learned counsel for respondent No. 1 Municipal Council that the goods are clearly covered under entry 56. Unfortunately it appears that reference was not made to entry 56 before the High Court. We confirm the High Court's view though on a different basis, i.e., with reference to entry 56. The question of recovery would arise only when there is a quantified demand on assessment. Admittedly that stage has not reached. Therefore, it is open to the Municipal Council to make an assessment and quantification of the octroi duty payable, if not already done. Only after the quantification is done and assessment made as provided in law, the question of recovery would arise. So far as the question of interest is concerned, it is open to the appellant to move the Municipal Council for waiver/remission of octroi duty in terms of section 166 of the Act.
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