https://www.taxtmi.com/caselaws?id=188119 Octroi applied to zinc oxide because it was expressly listed in Item 26 of Schedule H under the Bombay Municipal Corporation Act. The class heading served only as an index and could not narrow the plain scope of a specific enumerated entry. Zinc oxide's use in small quantities as a paint component did not affect taxability, since liability depended on whether the article was named in the schedule rather than its quantity or predominant end use. The levy on zinc oxide was therefore upheld, and the appeals failed. en-us Wed, 27 Oct 1999 00:00:00 +0530 Fri, 18 Nov 2016 14:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188119 Octroi applied to zinc oxide because it was expressly listed in Item 26 of Schedule H under the Bombay Municipal Corporation Act. The class heading served only as an index and could not narrow the plain scope of a specific enumerated entry. Zinc oxide's use in small quantities as a paint component did not affect taxability, since liability depended on whether the article was named in the schedule rather than its quantity or predominant end use. The levy on zinc oxide was therefore upheld, and the appeals failed. Case-Laws Indian Laws Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188119