Home Case Index All Cases Indian Laws Indian Laws + SC Indian Laws - 2007 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (9) TMI 399 - SC - Indian LawsWhether respondent No. 1 herein was not liable to pay octroi at the rate of 1 per cent, but only at the rate of 0.5 per cent? Held that:- Appeal dismissed. The revisional court in the present proceedings also considered the evidence of two witnesses-Mr. R.K. Deb, quality control manager, and Mr. Arora-a public servant. The revisional court observed that they had "scientific knowledge" and on the basis of their evidence, it held that the goods imported by the company was covered by item No. 71. In the light of that finding also, we are of the view that the revisional court was justified in holding that the company was right in paying 0.5 per cent octroi. The impugned orders, hence, deserve no interference and the appeals must be dismissed.
|