https://www.taxtmi.com/caselaws?id=163138 Section 188A of the Orissa Municipal Act, 1950 and the 25 June 1997 notification limited octroi exemption to new industrial units set up on or after 1 March 1996. Machinery and equipment qualified on entry into the municipal area, while spare parts, raw materials and packing materials were exempt for five years from commencement of commercial production. Because octroi liability arises when goods enter the local area, the relevant date for entitlement was the unit's commencement of commercial production on 26 August 1997. The unit was therefore eligible for five years' exemption from that date, and octroi collected during that exempt period was refundable; no refund was due for collections made before that date. en-us Fri, 21 Dec 2007 00:00:00 +0530 Wed, 17 Dec 2014 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163138 Section 188A of the Orissa Municipal Act, 1950 and the 25 June 1997 notification limited octroi exemption to new industrial units set up on or after 1 March 1996. Machinery and equipment qualified on entry into the municipal area, while spare parts, raw materials and packing materials were exempt for five years from commencement of commercial production. Because octroi liability arises when goods enter the local area, the relevant date for entitlement was the unit's commencement of commercial production on 26 August 1997. The unit was therefore eligible for five years' exemption from that date, and octroi collected during that exempt period was refundable; no refund was due for collections made before that date. Case-Laws VAT and Sales Tax Fri, 21 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163138