https://www.taxtmi.com/caselaws?id=86099 Octroi was payable only when goods entered the local area for use, consumption, or sale there, and mere physical entry for transhipment or export did not attract the levy. Transfer of Horlicks powder from bulk drums into bottles for removal outside municipal limits was therefore not use or consumption within the city, so the tax collected on that exported portion was not retainable. The Court also treated the refund procedure in the bye-laws as procedural only; non-compliance with that procedure could not defeat restitution where the levy itself was unauthorised. Amounts collected without authority of law could not be retained, and Article 265 barred such collection. en-us Wed, 04 Oct 1989 00:00:00 +0530 Fri, 20 Jan 2017 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86099 Octroi was payable only when goods entered the local area for use, consumption, or sale there, and mere physical entry for transhipment or export did not attract the levy. Transfer of Horlicks powder from bulk drums into bottles for removal outside municipal limits was therefore not use or consumption within the city, so the tax collected on that exported portion was not retainable. The Court also treated the refund procedure in the bye-laws as procedural only; non-compliance with that procedure could not defeat restitution where the levy itself was unauthorised. Amounts collected without authority of law could not be retained, and Article 265 barred such collection. Case-Laws VAT and Sales Tax Wed, 04 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86099