https://www.taxtmi.com/caselaws?id=778729 Terminal tax is leviable only when goods are actually exported from the municipal area, or when their journey begins or ends within those limits; the mere location of a manufacturing unit inside the municipality does not create liability. Applying strict construction of taxing provisions, the Court held that the demands were based on an erroneous assumption of jurisdiction and set them aside. A separate claim for refund of tax already paid was rejected because it was not pursued on a fresh statutory footing and was barred by the petitioners' delay and conduct. en-us Fri, 19 Sep 2025 00:00:00 +0530 Mon, 22 Sep 2025 08:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778729 Terminal tax is leviable only when goods are actually exported from the municipal area, or when their journey begins or ends within those limits; the mere location of a manufacturing unit inside the municipality does not create liability. Applying strict construction of taxing provisions, the Court held that the demands were based on an erroneous assumption of jurisdiction and set them aside. A separate claim for refund of tax already paid was rejected because it was not pursued on a fresh statutory footing and was barred by the petitioners' delay and conduct. Case-Laws Indian Laws Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778729