Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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Levy of octroi by municipalities - Invocation of Finance Act, 1994 against the amount retained by the appellant - the collection of octroi by the appellant is in pursuance of discharge of sovereign privilege - The adjudicating authority has erred in ignoring that the circumstances in which municipalities may have been perceived as industry had long since ceased to exist. - Not liable to service tax - AT