https://www.taxtmi.com/caselaws?id=40411 Octroi on tobacco brought into a municipal area remained valid despite the goods also being subject to central excise, because excise and octroi operate on different taxable events: manufacture and entry into a local area. The Supreme Court held that tobacco becoming excisable goods did not, by itself, invalidate the municipal levy, since the impost fell within the local body's power to tax entry of goods. It also found no express or necessary implied inconsistency between the Central Excises and Salt Act, 1944 and the municipal law, so the central legislation did not displace the octroi charge. en-us Tue, 14 Mar 1950 00:00:00 +0530 Fri, 12 Sep 2014 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40411 Octroi on tobacco brought into a municipal area remained valid despite the goods also being subject to central excise, because excise and octroi operate on different taxable events: manufacture and entry into a local area. The Supreme Court held that tobacco becoming excisable goods did not, by itself, invalidate the municipal levy, since the impost fell within the local body's power to tax entry of goods. It also found no express or necessary implied inconsistency between the Central Excises and Salt Act, 1944 and the municipal law, so the central legislation did not displace the octroi charge. Case-Laws Central Excise Tue, 14 Mar 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40411