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1991 (9) TMI 162 - SC - Central Excise
Whether concessional rate of octroi duty was available only if the declaration in Form 14 was filed with the octroi authorities?
Held that:- In the instant case the octroi duty paid by the petitioner Company would naturally have been passed on to the consumers. Therefore there is no justification to claim the same at this distance of time and the Court in its discretion can reject the same. For the above reasons, this Special Leave Petition is dismissed with costs.