https://www.taxtmi.com/caselaws?id=185382 Octroi is not leviable on goods brought into a municipal area solely for re-export, and the refund mechanism under the Octroi Rules must be applied consistently with that principle. Where goods were imported only for eventual export, duly exported in accordance with the prescribed procedure, and were not brought in for use or consumption within the municipal limits, a sale within the municipal area did not by itself defeat the refund claim. The requirement that importer and exporter be the same person could not be read so rigidly as to deny refund in such circumstances. The refund was therefore payable. en-us Thu, 27 Sep 1984 00:00:00 +0530 Wed, 10 Aug 2016 16:33:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185382 Octroi is not leviable on goods brought into a municipal area solely for re-export, and the refund mechanism under the Octroi Rules must be applied consistently with that principle. Where goods were imported only for eventual export, duly exported in accordance with the prescribed procedure, and were not brought in for use or consumption within the municipal limits, a sale within the municipal area did not by itself defeat the refund claim. The requirement that importer and exporter be the same person could not be read so rigidly as to deny refund in such circumstances. The refund was therefore payable. Case-Laws Indian Laws Thu, 27 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185382