https://www.taxtmi.com/caselaws?id=200353 Octroi was treated as a bona fide revenue levy on entry of goods and was held not to directly impede the free flow of trade under Article 301; in any event, it satisfied Article 304(b) through public interest, reasonableness, and prior Presidential sanction, so the constitutional challenge failed. Applying in pari materia construction, the Court read the District Municipalities Act alongside the corresponding municipal corporation scheme and gave "food" a broad meaning to include articles used in preparing food. Groundnut oil was therefore within the taxable entry and liable to octroi. Limited relief remained only on an ancillary remitted issue concerning other schedule items. 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 Octroi was treated as a bona fide revenue levy on entry of goods and was held not to directly impede the free flow of trade under Article 301; in any event, it satisfied Article 304(b) through public interest, reasonableness, and prior Presidential sanction, so the constitutional challenge failed. Applying in pari materia construction, the Court read the District Municipalities Act alongside the corresponding municipal corporation scheme and gave "food" a broad meaning to include articles used in preparing food. Groundnut oil was therefore within the taxable entry and liable to octroi. Limited relief remained only on an ancillary remitted issue concerning other schedule items. Case-Laws Indian Laws Thu, 07 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200353