https://www.taxtmi.com/caselaws?id=174190 Octroi duty under the Rajasthan Municipalities Act, 1959, read with the Octroi Rules, 1960, applies to goods brought within municipal limits for consumption, use or sale there. Goods taken only for immediate transport outside the municipality, or temporarily detained for later export, are not chargeable if the required declaration is made. The levy was treated as a tax simpliciter within Entry 52 of List II, not as a prohibited restraint on trade. Articles 301 and 304(b) of the Constitution do not bar a nondiscriminatory revenue levy of this kind, so the challenge to the levy and connected notifications failed. en-us Wed, 15 Feb 1995 00:00:00 +0530 Sat, 03 Oct 2015 11:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174190 Octroi duty under the Rajasthan Municipalities Act, 1959, read with the Octroi Rules, 1960, applies to goods brought within municipal limits for consumption, use or sale there. Goods taken only for immediate transport outside the municipality, or temporarily detained for later export, are not chargeable if the required declaration is made. The levy was treated as a tax simpliciter within Entry 52 of List II, not as a prohibited restraint on trade. Articles 301 and 304(b) of the Constitution do not bar a nondiscriminatory revenue levy of this kind, so the challenge to the levy and connected notifications failed. Case-Laws VAT and Sales Tax Wed, 15 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174190