https://www.taxtmi.com/caselaws?id=169254 The Supreme Court dismissed two Civil Appeals by a company against the Gujarat High Court's decision, affirming the company's liability to pay octroi duty on uncrushed salt brought within municipal limits for crushing and export. The Court held that uncrushed salt brought for crushing and export within municipal limits qualifies as goods for consumption or use, making it subject to octroi duty. The Court emphasized that the act of commercially crushing uncrushed salt transforms it into a different article, constituting consumption. Therefore, the company was deemed liable to pay octroi duty on such salt. en-us Wed, 08 Aug 1979 00:00:00 +0530 Thu, 09 Apr 2015 10:36:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169254 The Supreme Court dismissed two Civil Appeals by a company against the Gujarat High Court's decision, affirming the company's liability to pay octroi duty on uncrushed salt brought within municipal limits for crushing and export. The Court held that uncrushed salt brought for crushing and export within municipal limits qualifies as goods for consumption or use, making it subject to octroi duty. The Court emphasized that the act of commercially crushing uncrushed salt transforms it into a different article, constituting consumption. Therefore, the company was deemed liable to pay octroi duty on such salt. Case-Laws Indian Laws Wed, 08 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169254