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1988 (2) TMI 426 - SUPREME COURTLevy and realisation of octroi duty by the Nagar Mahapalika, Bareilly in Uttar Pradesh by a bid in the auction held for retail vend of country liquor for excise year 1987-88 ending on March 31, 1988 - Held that:- Appeal dismissed. Having regard to the nature of the duty and the type of the goods with which are concerned the rectified spirit is dutiable at the rate of Re. 0.05 per litre and not on the basis that it was foreign wine or liquor.
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