https://www.taxtmi.com/caselaws?id=105524 Plastic powder, plastic components and glass refills were held to fall within octroi entry 56, so the challenge to the levy failed. Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was held to operate only when recovery is sought after quantified assessment; because no final assessment or quantification had yet been made, the bar was treated as premature. The appellant was left free to seek waiver or remission of octroi duty or interest under section 166, but no finding was made on entitlement to such relief. en-us Wed, 06 Oct 2004 00:00:00 +0530 Mon, 02 Sep 2013 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105524 Plastic powder, plastic components and glass refills were held to fall within octroi entry 56, so the challenge to the levy failed. Section 22 of the Sick Industrial Companies (Special Provisions) Act, 1985 was held to operate only when recovery is sought after quantified assessment; because no final assessment or quantification had yet been made, the bar was treated as premature. The appellant was left free to seek waiver or remission of octroi duty or interest under section 166, but no finding was made on entitlement to such relief. Case-Laws VAT and Sales Tax Wed, 06 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105524