https://www.taxtmi.com/caselaws?id=169285 Octroi under the Punjab Municipal Corporation Act is discussed as being constitutionally confined to entry of goods into a local area only for consumption, use or sale therein, so the municipal taxing power must be read consistently with Entry 52 of List II. On that construction, goods brought in for purposes other than local consumption, use or sale fall outside octroi. The text also explains that petroleum products moved from a depot to dealers outside the municipal limits were treated on the stated facts as re-exported goods, because title and appropriation were said to occur only on delivery outside the area. The operative effect described is that octroi was not leviable on such fourth-category movements. en-us Tue, 20 Oct 1992 00:00:00 +0530 Mon, 13 Apr 2015 10:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169285 Octroi under the Punjab Municipal Corporation Act is discussed as being constitutionally confined to entry of goods into a local area only for consumption, use or sale therein, so the municipal taxing power must be read consistently with Entry 52 of List II. On that construction, goods brought in for purposes other than local consumption, use or sale fall outside octroi. The text also explains that petroleum products moved from a depot to dealers outside the municipal limits were treated on the stated facts as re-exported goods, because title and appropriation were said to occur only on delivery outside the area. The operative effect described is that octroi was not leviable on such fourth-category movements. Case-Laws Indian Laws Tue, 20 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169285