1996 (3) TMI 431

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....petition filed by it. The matter arises under the Uttar Pradesh Municipalities Act, 1960 ("the Act") and pertains to levy of octroi. The respondent is a company which runs a bottling plant in Meerut. Inter alia, it bottles a drink known as "Double Seven" under a franchise agreement with M/s. Modern Bakeries Limited, New Delhi, a Government of India Undertaking. The bottles are sent out of the Meerut local area to various dealers for sale. According to the respondent, the sale is subject to the condition that after the drink is consumed, the bottle is to be returned to it. Accordingly, bottles were being returned to it from time to time. The appellant proposed to levy octroi on the entry of such bottles on the ground that the said bottles w....

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....ject to entry tax. They are as many as 190 entries (according to the copy placed before us). The second part contains a list of articles which are exempt from octroi and this part contains 37 entries. Entry 40 of the taxable items (first part) mentions "aerated water, cold drinks of all kinds" among other goods. The entry reads: "Lime juice and lime cordid gas of all kinds and aerated water, cold drinks of all kinds and sweetened milk." Entry 13 of the second part (exempted articles) reads: "Empty milk cans, mineral water bottles, kerosene oil tins and drums, gas cylinders, wine bottles and drums and gunny bags if imported for being refilled with the commodities for which they are in ordinary use. "   The contention of the responde....

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....following findings recorded by the learned single Judge: "In the list of exemptions drawn up in the year 1956 at item No. 15 there was an entry corresponding to entry 13 which runs as follows: 'Empty milk cans, mineral water bottles, kerosene oil tins and drums, gas cylinder, wine bottles and drums and gunny bags if imported for being refilled with the commodities for which they are in ordinary use.' Judicial notice can be taken of the fact that there are no natural waters found within the Meerut Corporation limits. When the entry of mineral water was made mineral water was not prepared artificially in the year 1956. Thus the above entry in 1956 also could not have contemplated mineral water as the learned counsel for the corporation wou....