https://www.taxtmi.com/caselaws?id=259903 Printed meal vouchers were held to be goods because they were tangible, marketable instruments with identifiable utility, capable of being bought, sold, delivered, stored and possessed, and redeemed for food and beverages within municipal limits. On that footing, octroi and local body tax were attracted on their entry into the city for use or consumption, and the municipal corporation was entitled to levy and collect such tax under the Maharashtra Municipal Corporations Act, 1949 and the rules framed thereunder. The challenge to the levy therefore failed. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 17 Jun 2016 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259903 Printed meal vouchers were held to be goods because they were tangible, marketable instruments with identifiable utility, capable of being bought, sold, delivered, stored and possessed, and redeemed for food and beverages within municipal limits. On that footing, octroi and local body tax were attracted on their entry into the city for use or consumption, and the municipal corporation was entitled to levy and collect such tax under the Maharashtra Municipal Corporations Act, 1949 and the rules framed thereunder. The challenge to the levy therefore failed. Case-Laws Indian Laws Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259903