https://www.taxtmi.com/caselaws?id=192930 Goods brought by a consignee into municipal limits from a railway station were treated as "imported" under the municipal tax scheme, even though they were later carried onward to a destination outside those limits. The governing statute and terminal tax rules defined import by reference to bringing goods into the tax limits from outside them and treated the consignee or person in possession as the importer. On that plain reading, terminal tax was held to be leviable, and reliance on octroi provisions and authorities under different statutory settings was rejected as inapposite. en-us Fri, 15 Sep 1939 00:00:00 +0530 Tue, 04 Jul 2017 14:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192930 Goods brought by a consignee into municipal limits from a railway station were treated as "imported" under the municipal tax scheme, even though they were later carried onward to a destination outside those limits. The governing statute and terminal tax rules defined import by reference to bringing goods into the tax limits from outside them and treated the consignee or person in possession as the importer. On that plain reading, terminal tax was held to be leviable, and reliance on octroi provisions and authorities under different statutory settings was rejected as inapposite. Case-Laws Indian Laws Fri, 15 Sep 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192930