TMI Blog1999 (10) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 192 of the Bombay Municipal Corporation Act, under Item 26 of Schedule H, On 10th May, 1978 the appellant objected to the levy of octroi on the import of zinc oxide saying that this article was not used in the construction of buildings, roads or other constructions. The contention of the appellant was that in Schedule H item No. 26 fell under Class IV which referred to articles used in construction of buildings, roads contention of the appellant was that zinc oxide was used only by the manufacturers of rubber goods and, therefore, it could not be regarded as an item falling under that class and, therefore, no octroi could be levied. When the respondent rejected the representation of the appellant a writ petition was filed in the Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dya J., in Glaxo Laboratories' case while allowing the appeal it dismissed the writ petition which had been filed by the appellant. Mr. R.S. Suri, learned counsel appearing for the appellant submits that the judgment under appeal has since been overruled by the Bombay High Court in Municipal Corporation, Greater Bombay v. Monopol Chemicals P. Ltd, AIR (1988) Bombay 217. He further submits that zinc oxide is not an item which can possibly fall under Class IV and therefore no octroi could be levied on the import of the said item into Bombay. Section 139 (4) of the Bombay Municipal Corporation Act is the charging section in so far as imposition of octroi is concerned. What is relevant for our purposes is Section 192(1) which reads as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 per cent bricks, bricks, all kinds of roofing, tiles, ad valorem flooring tiles, china mosaic chips, mosaic marble, mosaic or terrace tiles, earthen pipes and asbestos cement sheets. 26 Paints, Distemper and colour washes 4 per cent used for painting building, varnish, ad valorem boiled linsed; oil, turpentine, zinc oxide and red oxide. It is quite evident that Section f 92 has to be read along with Schedule H. The said section provides that octroi is to be levied in respect of several articles mentioned in the Schedule. The articles which are mentioned in the Schedule are contained in Item Nos. I to 60. Zinc oxide is contained in Article 26. It is no doubt true that Schedule H has been divided into different classes. As has been obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the question whether an article mentioned in the Schedule can be subjected to tax or not. The Division Bench, in our opinion, was therefore correct in coming to the conclusion that the heading of the class cannot affect the taxability of zinc oxide to octroi, There is one other reason why the judgment of the Single Judge was not correct. He had come to the conclusion that zinc oxide was used as a component of paint. It is not disputed that paint is used in the construction of buildings. Merely because only 0.25 per cent per value of zinc oxide is mixed with the paint used in the buildings cannot be regarded a ground for coming to the conclusion that zinc oxide is not an article used in the construction of buildings. If this reason of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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