https://www.taxtmi.com/caselaws?id=174203 Octroi on beverages brought into municipal limits was held to depend on whether the bottles themselves were brought in for consumption, use or sale within the local area, or were only transient packing later taken out empty. Packing or containers may attract octroi if they remain within the municipality, but not where they are re-exported after use. Refund of duty collected on empty bottles was tied to proof of re-export, non-sale locally, and absence of passing on the burden. Refund claims were to be filed before the competent municipal authorities with supporting evidence, and factual verification and any consequential relief were left to the statutory process. en-us Fri, 08 May 1998 00:00:00 +0530 Sat, 03 Oct 2015 12:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174203 Octroi on beverages brought into municipal limits was held to depend on whether the bottles themselves were brought in for consumption, use or sale within the local area, or were only transient packing later taken out empty. Packing or containers may attract octroi if they remain within the municipality, but not where they are re-exported after use. Refund of duty collected on empty bottles was tied to proof of re-export, non-sale locally, and absence of passing on the burden. Refund claims were to be filed before the competent municipal authorities with supporting evidence, and factual verification and any consequential relief were left to the statutory process. Case-Laws Indian Laws Fri, 08 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174203