https://www.taxtmi.com/caselaws?id=155719 For octroi under section 131(1)(kk) of the Orissa Municipal Act, 1950, the term "use" is wider than "consumption" and covers goods brought into municipal limits for retention and employment for their intended purpose there. Cinematograph films brought into a municipality for screening in a cinema hall are therefore brought for "use", even though they are not consumed or destroyed in the ordinary sense. The court upheld the earlier view that such films fall within the octroi provision, so the levy was attracted and the challenge to the demand failed. en-us Tue, 09 Aug 1988 00:00:00 +0530 Fri, 06 Sep 2013 18:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155719 For octroi under section 131(1)(kk) of the Orissa Municipal Act, 1950, the term "use" is wider than "consumption" and covers goods brought into municipal limits for retention and employment for their intended purpose there. Cinematograph films brought into a municipality for screening in a cinema hall are therefore brought for "use", even though they are not consumed or destroyed in the ordinary sense. The court upheld the earlier view that such films fall within the octroi provision, so the levy was attracted and the challenge to the demand failed. Case-Laws VAT and Sales Tax Tue, 09 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155719