https://www.taxtmi.com/caselaws?id=188119 Zinc oxide imported into Greater Bombay was held liable to octroi under Section 192(1) of the Bombay Municipal Corporation Act because it was expressly named in Schedule H, Item 26. The Court treated the class heading in Schedule H as only an index and held that it could not narrow the plain meaning of the specific entry. The fact that zinc oxide was used in small quantity as a component of paint did not affect taxability, since the relevant test was whether the article was enumerated for octroi. The levy was 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 Zinc oxide imported into Greater Bombay was held liable to octroi under Section 192(1) of the Bombay Municipal Corporation Act because it was expressly named in Schedule H, Item 26. The Court treated the class heading in Schedule H as only an index and held that it could not narrow the plain meaning of the specific entry. The fact that zinc oxide was used in small quantity as a component of paint did not affect taxability, since the relevant test was whether the article was enumerated for octroi. The levy was upheld and the appeals failed. Case-Laws Indian Laws Wed, 27 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188119