https://www.taxtmi.com/caselaws?id=104053 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. en-us Mon, 18 Mar 1996 00:00:00 +0530 Wed, 04 Sep 2013 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104053 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. Case-Laws VAT and Sales Tax Mon, 18 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104053