https://www.taxtmi.com/caselaws?id=169285 The Supreme Court overturned the High Court's decision, determining that octroi duty does not apply to petroleum products re-exported outside municipal limits. It affirmed the validity of Section 113 of the Punjab Municipal Corporation Act when interpreted in line with Entry 52 of List II of Schedule VII. The appellant's request for a refund of previously paid octroi duty was rejected, with the court specifying that future collections of such duty should be remitted to the Municipal Corporation. 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 The Supreme Court overturned the High Court's decision, determining that octroi duty does not apply to petroleum products re-exported outside municipal limits. It affirmed the validity of Section 113 of the Punjab Municipal Corporation Act when interpreted in line with Entry 52 of List II of Schedule VII. The appellant's request for a refund of previously paid octroi duty was rejected, with the court specifying that future collections of such duty should be remitted to the Municipal Corporation. Case-Laws Indian Laws Tue, 20 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169285