https://www.taxtmi.com/caselaws?id=200353 The court held that the levy of octroi did not violate Article 301 and met the requirements of Article 304(b), constituting a reasonable restriction in the public interest. Groundnut oil was deemed to qualify as 'food' under the District Municipalities Act. The revision petition was dismissed, one writ petition was allowed with costs, another was partly allowed for reconsideration, and a third challenging the octroi's validity was dismissed with costs. en-us Thu, 07 Apr 1966 00:00:00 +0530 Mon, 26 Mar 2018 16:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200353 The court held that the levy of octroi did not violate Article 301 and met the requirements of Article 304(b), constituting a reasonable restriction in the public interest. Groundnut oil was deemed to qualify as 'food' under the District Municipalities Act. The revision petition was dismissed, one writ petition was allowed with costs, another was partly allowed for reconsideration, and a third challenging the octroi's validity was dismissed with costs. Case-Laws Indian Laws Thu, 07 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200353