https://www.taxtmi.com/caselaws?id=188655 Octroi on tobacco brought into municipal limits was upheld as a levy on entry into local area for consumption or use, not as excise duty on manufacture. The Court applied the distinction between the taxable event for octroi and the taxable event for excise, holding that tobacco becoming excisable goods did not convert the municipal impost into central excise. The Central Excises and Salt Act, 1944 also did not create any express or implied inconsistency with the municipal law, because the two levies operated on different taxable events. The municipal octroi therefore remained valid and within provincial competence. en-us Tue, 14 Mar 1950 00:00:00 +0530 Sat, 10 Dec 2016 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188655 Octroi on tobacco brought into municipal limits was upheld as a levy on entry into local area for consumption or use, not as excise duty on manufacture. The Court applied the distinction between the taxable event for octroi and the taxable event for excise, holding that tobacco becoming excisable goods did not convert the municipal impost into central excise. The Central Excises and Salt Act, 1944 also did not create any express or implied inconsistency with the municipal law, because the two levies operated on different taxable events. The municipal octroi therefore remained valid and within provincial competence. Case-Laws Central Excise Tue, 14 Mar 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188655