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1998 (7) TMI 681 - SUPREME COURTWhether for the purpose of levy of Octroi duty P.V.C. Resins in powder form would fall under plastic and plastic goods, plastic powder' in Item 53(c) of Schedule I to Maharashtra Municipality (Octroi duty) Rules, 1968 framed under the Bombay Provincial Municipal Corporation Act, 1949 or under Item 32(c) of Schedule H to the Municipal Corporation (Levy of) Octori Rules, 1965 framed under the Bombay Municipal Corporation Act, 1888. Whether for the purpose of levy of Octroi duty Synthetic Hydrocarbon resin is to be treated as Plastic and plastic goods, plastic powder' in Item 32(c) of Schedule H to the Municipal Corporation (Levy of) Octroi Rules 1965 framed under the Bombay Municipal Corporation Act, 1888? Held that:- The appropriate manner in which the commodity in the present case, namely, plastic powder, has been treated as a separate entry it is brought to tax under Item No. 32(c) or 53 (c) to Schedule H under the Relevant Rules. Similar would be the position with reference to Hydrocarbon resins. Even Hydrocarbon resin is treated on the same footing as a synthetic plastic and, therefore, the goods in question cannot be treated as plastic goods or plastic powder but as separate goods and therefore, we cannot accept the contention put forth on behalf of the respondents that the said goods are neither plastic in nature nor powder in form and we do not accept the contention that Hydrocarbon resin is distinct from plastic. In view of the above discussion, we allow the appeals filed by the Municipal Corporation and Municipal Council, Thane and set aside the order made by the High court by declaring the goods as falling within the Entry as stated earlier. In the circumstances of the case, the parties on either side shall bear their respective costs.
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