https://www.taxtmi.com/caselaws?id=198458 The amended explanation to Rule 2(20) of the Surat City Municipal Corporation Octroi Rules, 1973 was invalid because delegated legislation could not expand octroi beyond entry of goods into the local area for consumption, use or sale. By shifting the taxable base from entry value to post-entry sales value, the rule went beyond Entry 52 of List II and the parent Act, so it was struck down as ultra vires. Refund of excess octroi was not automatic, however, because the doctrine of unjust enrichment required proof that the burden had not been passed on to consumers. Refund was therefore made conditional on that verification, with simple interest at 12% per annum on the refundable amount. en-us Fri, 03 Aug 2012 00:00:00 +0530 Wed, 31 Jan 2018 17:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198458 The amended explanation to Rule 2(20) of the Surat City Municipal Corporation Octroi Rules, 1973 was invalid because delegated legislation could not expand octroi beyond entry of goods into the local area for consumption, use or sale. By shifting the taxable base from entry value to post-entry sales value, the rule went beyond Entry 52 of List II and the parent Act, so it was struck down as ultra vires. Refund of excess octroi was not automatic, however, because the doctrine of unjust enrichment required proof that the burden had not been passed on to consumers. Refund was therefore made conditional on that verification, with simple interest at 12% per annum on the refundable amount. Case-Laws Central Excise Fri, 03 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198458