https://www.taxtmi.com/caselaws?id=309476 Octroi under municipal taxing power was confined by Entry 52 of List II to goods brought into the area for consumption, use or sale, and the word "use" had to be read in that restricted context. Wool imported for dyeing could not be treated as taxable merely because its appearance or market value changed; the decisive question was whether it was brought in for conversion into a different commercial commodity. As the record contained no evidence proving that basis, and the burden to justify the levy rested on the taxing authority, the levy could not be sustained. The matter was set aside and remanded for factual determination. en-us Thu, 03 Apr 1969 00:00:00 +0530 Tue, 05 Sep 2023 13:22:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309476 Octroi under municipal taxing power was confined by Entry 52 of List II to goods brought into the area for consumption, use or sale, and the word "use" had to be read in that restricted context. Wool imported for dyeing could not be treated as taxable merely because its appearance or market value changed; the decisive question was whether it was brought in for conversion into a different commercial commodity. As the record contained no evidence proving that basis, and the burden to justify the levy rested on the taxing authority, the levy could not be sustained. The matter was set aside and remanded for factual determination. Case-Laws Indian Laws Thu, 03 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309476