https://www.taxtmi.com/caselaws?id=305784 Natural gas was treated as falling within the unamended octroi entry for petroleum products because taxing entries are construed in popular and commercial parlance. The retrospective amendment inserting natural gas and liquified petroleum gas was described as clarificatory and declaratory, so it was upheld and not treated as a fresh levy. Rule 25 of the Octroi Rules was read as an enabling recovery provision, not a limitation bar, so recovery was not defeated by lapse of three months in cases of non-compliance with octroi procedure. The claimed exemption also failed because the prescribed certificate procedure was not followed and no statutory exemption under the relevant enactments was established. en-us Thu, 28 Sep 2017 00:00:00 +0530 Sat, 24 Dec 2022 11:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305784 Natural gas was treated as falling within the unamended octroi entry for petroleum products because taxing entries are construed in popular and commercial parlance. The retrospective amendment inserting natural gas and liquified petroleum gas was described as clarificatory and declaratory, so it was upheld and not treated as a fresh levy. Rule 25 of the Octroi Rules was read as an enabling recovery provision, not a limitation bar, so recovery was not defeated by lapse of three months in cases of non-compliance with octroi procedure. The claimed exemption also failed because the prescribed certificate procedure was not followed and no statutory exemption under the relevant enactments was established. Case-Laws Indian Laws Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305784