Commercial parlance and historical exemption entries governed octroi treatment of returned empty bottles for refilling.

Exemption entries in a municipal octroi notification were construed by reference to the earlier 1956 counterpart and the ordinary commercial meaning of the goods described. Although mineral water and aerated water or cold drinks were recognised as distinct in trade parlance, the local authorities proceeded on the basis that the exemption was intended to cover the bottles used for the relevant drink, and that approach was not disturbed. The later change in the regulatory regime after 1987 also weighed against reopening the issue. The broader question whether returning empty bottles for refilling amounted to "use" under section 128(1)(viii) was left unanswered.

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Issues: Whether empty bottles returned for refilling and falling within the exemption entry for mineral water bottles were exempt from octroi under the municipal notification.

Analysis: The competing entries in the 1975 notification were construed in the light of their earlier 1956 counterpart and the commercial understanding of the expressions used. The Court accepted that "mineral water" and "aerated water/cold drinks" are distinct in ordinary and commercial parlance, but declined to interfere because the local authorities had proceeded on the footing that the exemption entry, historically carried forward from 1956, was intended to cover the bottles used for the drink in question. In that setting, and also because the relevant regime had changed after 1987, the Court found no reason to upset the concurrent view taken below. The broader question whether the return of empty bottles for refilling constituted "use" within section 128(1)(viii) was left unanswered.

Conclusion: The empty bottles were treated as covered by the exemption entry and were not subjected to octroi in the present case.

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