https://www.taxtmi.com/caselaws?id=172670 Octroi under section 73(i)(iv) of the Bombay Municipal Boroughs Act, 1923 is attracted only when goods are brought into municipal limits for consumption, use, or sale in the sense of retention within the local area. Goods merely brought in and later re-exported do not satisfy that requirement, so no octroi is leviable on such movement. The Court approved the earlier construction of octroi as a levy linked to goods coming to rest in the local area and rejected the view that a sale transaction during temporary presence within the limits, by itself, alters the tax position. On that basis, the re-exported goods were not liable to octroi and the appeal succeeded. en-us Thu, 15 Apr 1976 00:00:00 +0530 Thu, 27 Aug 2015 12:04:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172670 Octroi under section 73(i)(iv) of the Bombay Municipal Boroughs Act, 1923 is attracted only when goods are brought into municipal limits for consumption, use, or sale in the sense of retention within the local area. Goods merely brought in and later re-exported do not satisfy that requirement, so no octroi is leviable on such movement. The Court approved the earlier construction of octroi as a levy linked to goods coming to rest in the local area and rejected the view that a sale transaction during temporary presence within the limits, by itself, alters the tax position. On that basis, the re-exported goods were not liable to octroi and the appeal succeeded. Case-Laws Indian Laws Thu, 15 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172670