https://www.taxtmi.com/caselaws?id=169284 The Supreme Court upheld the validity of Section 113 of the Punjab Municipal Corporation Act, 1976, when read in conjunction with Entry 52 of List II of Schedule VII of the Constitution, stating it is intra-vires. Regarding the liability of the appellant (IOC) to pay octroi duty on petroleum products exported outside the municipal limits, the Supreme Court found that the transactions were re-exports and not subject to octroi duty. The Court set aside the High Court's judgment, allowing the appeal without costs, and clarified the conditions under which the IOC would be liable to pay or refund octroi duty. en-us Tue, 20 Oct 1992 00:00:00 +0530 Mon, 13 Apr 2015 10:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169284 The Supreme Court upheld the validity of Section 113 of the Punjab Municipal Corporation Act, 1976, when read in conjunction with Entry 52 of List II of Schedule VII of the Constitution, stating it is intra-vires. Regarding the liability of the appellant (IOC) to pay octroi duty on petroleum products exported outside the municipal limits, the Supreme Court found that the transactions were re-exports and not subject to octroi duty. The Court set aside the High Court's judgment, allowing the appeal without costs, and clarified the conditions under which the IOC would be liable to pay or refund octroi duty. Case-Laws Indian Laws Tue, 20 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169284