https://www.taxtmi.com/caselaws?id=71287 Octroi is attracted only when goods brought into the local area are consumed, used, or sold there; mere entry is insufficient. Processing amounts to consumption only if it creates a commercially different commodity. Cutting cloth into smaller sizes within the octroi limits did not change its commercial identity, but only its dimensions, so it was not use or consumption for octroi purposes and the levy could not be sustained. en-us Wed, 01 Mar 2000 00:00:00 +0530 Wed, 02 Jul 2014 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71287 Octroi is attracted only when goods brought into the local area are consumed, used, or sold there; mere entry is insufficient. Processing amounts to consumption only if it creates a commercially different commodity. Cutting cloth into smaller sizes within the octroi limits did not change its commercial identity, but only its dimensions, so it was not use or consumption for octroi purposes and the levy could not be sustained. Case-Laws Indian Laws Wed, 01 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71287