https://www.taxtmi.com/caselaws?id=169254 Uncrushed salt brought into octroi limits for crushing in a factory was treated as goods brought in for consumption or use within those limits under the Saurashtra Terminal Tax and Octroi Ordinance, 1949. The words "consumption" and "use" were given a wide meaning, covering a process that transforms a commodity into a commercially different article even if it is not physically destroyed. As crushing changed the salt's commercial character, the entry was not a mere transit movement through the area but a taxable use within the charging provision. Uncrushed salt brought for crushing was therefore liable to octroi. 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 Uncrushed salt brought into octroi limits for crushing in a factory was treated as goods brought in for consumption or use within those limits under the Saurashtra Terminal Tax and Octroi Ordinance, 1949. The words "consumption" and "use" were given a wide meaning, covering a process that transforms a commodity into a commercially different article even if it is not physically destroyed. As crushing changed the salt's commercial character, the entry was not a mere transit movement through the area but a taxable use within the charging provision. Uncrushed salt brought for crushing was therefore liable to octroi. Case-Laws Indian Laws Wed, 08 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169254