https://www.taxtmi.com/caselaws?id=185374 Municipal octroi rules could not be read to extend the levy to goods brought within the limits for sale only, because the parent statute then confined octroi to goods brought for consumption or use. A construction enlarging the levy beyond that scope would be ultra vires and had to be rejected. The later amendment of the parent Act did not validate or expand rules already sanctioned for the original levy. Treating the extension to a new class of goods as a fresh tax, the Court held that the statutory procedure for imposing tax afresh, including resolution, publication, objections and sanction, had to be repeated. Recovery of octroi on goods imported for sale only was restrained. en-us Mon, 25 Mar 1957 00:00:00 +0530 Wed, 10 Aug 2016 15:31:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185374 Municipal octroi rules could not be read to extend the levy to goods brought within the limits for sale only, because the parent statute then confined octroi to goods brought for consumption or use. A construction enlarging the levy beyond that scope would be ultra vires and had to be rejected. The later amendment of the parent Act did not validate or expand rules already sanctioned for the original levy. Treating the extension to a new class of goods as a fresh tax, the Court held that the statutory procedure for imposing tax afresh, including resolution, publication, objections and sanction, had to be repeated. Recovery of octroi on goods imported for sale only was restrained. Case-Laws VAT and Sales Tax Mon, 25 Mar 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185374