https://www.taxtmi.com/caselaws?id=173480 The Supreme Court allowed the appeal, directing the appellant company manufacturing IMFL to pay a revised octroi duty rate of 2% on Rectified Spirit imported into the octroi limits of Aurangabad Municipal Corporation, instead of the contested 5%. The Court classified Rectified Spirit under the residuary Entry 86 of Class IX in the Schedule "O," emphasizing its use as an input for manufacturing potable liquor and the need for further processing before consumption. The High Court's dismissal of the appellant's writ petition was overturned, with no costs awarded. en-us Wed, 17 Apr 2002 00:00:00 +0530 Wed, 16 Sep 2015 15:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173480 The Supreme Court allowed the appeal, directing the appellant company manufacturing IMFL to pay a revised octroi duty rate of 2% on Rectified Spirit imported into the octroi limits of Aurangabad Municipal Corporation, instead of the contested 5%. The Court classified Rectified Spirit under the residuary Entry 86 of Class IX in the Schedule "O," emphasizing its use as an input for manufacturing potable liquor and the need for further processing before consumption. The High Court's dismissal of the appellant's writ petition was overturned, with no costs awarded. Case-Laws Indian Laws Wed, 17 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173480