https://www.taxtmi.com/caselaws?id=185380 A statutory exemption from octroi on rail-borne sugarcane granted by the competent Government under the U.P. Municipalities Act, 1916 remained effective until validly withdrawn or modified by that authority. The later municipal bye-laws and revised schedule did not by themselves repeal, rescind, or override the exemption, because no express withdrawal was made. The exemption was construed as a general protection from octroi on rail-borne sugarcane, not as limited to a particular notification or levy character. The appellants were therefore not liable to pay octroi, and criminal proceedings founded on non-payment could not stand. en-us Thu, 02 Jun 1983 00:00:00 +0530 Wed, 10 Aug 2016 16:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185380 A statutory exemption from octroi on rail-borne sugarcane granted by the competent Government under the U.P. Municipalities Act, 1916 remained effective until validly withdrawn or modified by that authority. The later municipal bye-laws and revised schedule did not by themselves repeal, rescind, or override the exemption, because no express withdrawal was made. The exemption was construed as a general protection from octroi on rail-borne sugarcane, not as limited to a particular notification or levy character. The appellants were therefore not liable to pay octroi, and criminal proceedings founded on non-payment could not stand. Case-Laws Indian Laws Thu, 02 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185380