https://www.taxtmi.com/caselaws?id=102855 Countervailing duty on foreign liquor imported into Greater Bombay was treated as an incident of importation, not as a deferred levy postponed by bonded warehousing. The Bombay Prohibition Act fixed the duty at the point of import, while section 106 addressed only collection mechanics. The Bombay Municipal Corporation Act and Octroi Rules levied octroi on entry for consumption, use or sale and included duties and incidental charges in assessable value. On that basis, countervailing duty formed part of the octroi valuation and was includible in the octroi charge. en-us Fri, 12 Aug 1988 00:00:00 +0530 Thu, 24 Jul 2025 17:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102855 Countervailing duty on foreign liquor imported into Greater Bombay was treated as an incident of importation, not as a deferred levy postponed by bonded warehousing. The Bombay Prohibition Act fixed the duty at the point of import, while section 106 addressed only collection mechanics. The Bombay Municipal Corporation Act and Octroi Rules levied octroi on entry for consumption, use or sale and included duties and incidental charges in assessable value. On that basis, countervailing duty formed part of the octroi valuation and was includible in the octroi charge. Case-Laws VAT / Sales Tax Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102855