https://www.taxtmi.com/caselaws?id=155307 Octroi under municipal law was treated as a regulatory and compensatory levy linked to the constitutional entry for taxes on entry of goods into a local area, so the challenge based on freedom of trade and commerce failed. The levy was upheld as not violating the constitutional trade-and-commerce guarantee. The court also held that the taxable event is entry of goods into the municipal limits for consumption, use or sale, and the municipality could not convert that levy into an exit-point collection or recover it from a later possessor. Collection at the railway station or other outward booking point was therefore beyond the permissible scope of the levy, and tax collected on that basis was liable to be refunded. en-us Wed, 23 Dec 1987 00:00:00 +0530 Tue, 03 Sep 2013 14:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155307 Octroi under municipal law was treated as a regulatory and compensatory levy linked to the constitutional entry for taxes on entry of goods into a local area, so the challenge based on freedom of trade and commerce failed. The levy was upheld as not violating the constitutional trade-and-commerce guarantee. The court also held that the taxable event is entry of goods into the municipal limits for consumption, use or sale, and the municipality could not convert that levy into an exit-point collection or recover it from a later possessor. Collection at the railway station or other outward booking point was therefore beyond the permissible scope of the levy, and tax collected on that basis was liable to be refunded. Case-Laws VAT and Sales Tax Wed, 23 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155307