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1971 (8) TMI 92 - SUPREME COURTWhether the notification dated November 3, 1942, imposing octroi within the limits of the Sonepat Municipality became applicable by reason of the provisions contained in section 5(4) of the Punjab Municipal Act, 1911 ? Held that:- The High Court was wrong in holding that the municipality was competent to levy and collect octroi from the appellants by reason of the provisions contained in section 5(4) of the Act. The judgment of the High Court is set aside. The appeals are allowed. The applications of the appellants are allowed and writs of mandamus will go to the respondent municipality restraining the municipality from levying against and collecting from the appellants any octroi in respect of raw materials, components and parts imported by the appellants into the factory of the appellants. Appeals allowed.
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