1935 (4) TMI 17

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....umont, S.S. Rangnekar J.W.F. Beaumont, Kt., C.J. 1. This is an appeal from a decision of the First Class Subordinate Judge of Dhulia, and it raises a very short point. The plaintiffs, who are a limited company, sued to recover a sum of Rs. 5,187-15-0 as a refund of the amount charged upon them by the defendant Dhulia Municipality for terminal tax. The Judge held that the plaintiffs were not ....

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....e exempt from the terminal tax, namely :- (a) All goods for bona fide personal use and not for sale, provided the quantity of such goods is reasonable, having regard to the status and circumstances of the owner thereof. The goods which were imported within the limits of the defendant Municipality in this case were building materials which the plaintiffs required to use for the purposes....