https://www.taxtmi.com/caselaws?id=172671 Octroi under the Bombay Municipal Boroughs Act is attracted when goods enter a local area for consumption, use or sale therein, and the inclusion of "sale" in the amended description did not create a new levy. The text explains that the taxable event is entry of goods for ultimate local consumption or use, so goods brought in for the company's use or for sale to persons who would consume them within the limits remained taxable. Goods re-exported outside the area were outside the levy and could be dealt with through refund rules. Because the amendment did not change the nature, incidence or rate of the tax, no fresh imposition procedure was required. en-us Fri, 16 Nov 1962 00:00:00 +0530 Thu, 12 Jun 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172671 Octroi under the Bombay Municipal Boroughs Act is attracted when goods enter a local area for consumption, use or sale therein, and the inclusion of "sale" in the amended description did not create a new levy. The text explains that the taxable event is entry of goods for ultimate local consumption or use, so goods brought in for the company's use or for sale to persons who would consume them within the limits remained taxable. Goods re-exported outside the area were outside the levy and could be dealt with through refund rules. Because the amendment did not change the nature, incidence or rate of the tax, no fresh imposition procedure was required. Case-Laws Indian Laws Fri, 16 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172671