https://www.taxtmi.com/caselaws?id=40303 A levy collected as dharmada was treated in substance as octroi because the taxable event was the entry of goods into municipal limits for consumption, use or sale. The label attached to the impost did not control its legal character; validity depended on pith and substance, not nomenclature. A levy earmarked for charitable purposes could still remain a tax within the authorised octroi power, and separate heads or rates in the schedule did not by themselves create impermissible double taxation. Questions about the use of collections did not affect the competence to impose the levy. en-us Fri, 02 Mar 2001 00:00:00 +0530 Tue, 15 Apr 2025 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40303 A levy collected as dharmada was treated in substance as octroi because the taxable event was the entry of goods into municipal limits for consumption, use or sale. The label attached to the impost did not control its legal character; validity depended on pith and substance, not nomenclature. A levy earmarked for charitable purposes could still remain a tax within the authorised octroi power, and separate heads or rates in the schedule did not by themselves create impermissible double taxation. Questions about the use of collections did not affect the competence to impose the levy. Case-Laws Indian Laws Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40303