https://www.taxtmi.com/caselaws?id=170369 Octroi under the Bombay Provisional Municipal Corporation Act, 1949 applies when goods enter municipal limits for consumption, use or sale, and reusable glass bottles and crates are not exempt merely because they are durable or included in the beverage price. The levy remains valid where such packing materials are brought into the limits and are sold, used, consumed, or finally retained there. If the assessee proves that the bottles and crates were taken back out for recycling and were not finally retained within the limits, relief must be sought through the statutory refund mechanism, subject to proof of the relevant facts and absence of unjust enrichment. en-us Mon, 04 Jul 2011 00:00:00 +0530 Wed, 28 Oct 2015 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170369 Octroi under the Bombay Provisional Municipal Corporation Act, 1949 applies when goods enter municipal limits for consumption, use or sale, and reusable glass bottles and crates are not exempt merely because they are durable or included in the beverage price. The levy remains valid where such packing materials are brought into the limits and are sold, used, consumed, or finally retained there. If the assessee proves that the bottles and crates were taken back out for recycling and were not finally retained within the limits, relief must be sought through the statutory refund mechanism, subject to proof of the relevant facts and absence of unjust enrichment. Case-Laws Indian Laws Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170369