https://www.taxtmi.com/caselaws?id=172668 Octroi under the Rajasthan Municipalities Act applies only when goods enter municipal limits for consumption, use, or sale there. Petroleum products brought in and re-exported for consumption outside the municipality were held not chargeable, because mere entry into the local area does not attract levy when the destination is outside. The special current-account mechanism for approved firms or bodies operated independently of the ordinary declaration-based procedure, and the balance of goods brought in against goods sent out governed assessment. On the facts, there was no clear basis to treat that facility as withdrawn, so the municipal demand could not be sustained. en-us Tue, 07 Nov 1989 00:00:00 +0530 Thu, 27 Aug 2015 11:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172668 Octroi under the Rajasthan Municipalities Act applies only when goods enter municipal limits for consumption, use, or sale there. Petroleum products brought in and re-exported for consumption outside the municipality were held not chargeable, because mere entry into the local area does not attract levy when the destination is outside. The special current-account mechanism for approved firms or bodies operated independently of the ordinary declaration-based procedure, and the balance of goods brought in against goods sent out governed assessment. On the facts, there was no clear basis to treat that facility as withdrawn, so the municipal demand could not be sustained. Case-Laws Indian Laws Tue, 07 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172668