Civil Appeals Nos.
Civil Appeals Nos.
11 whether for the purpose of levy of Octroi duty Synthetic Hydrocarbon resin is to be treated as Plastic and plastic goods, plastic powder in Item 32 c of Schedule H to the Municipal Corporation Levy of Octroi Rules 1965 framed under the Bombay Municipal Corporation Act, 1888.
WITH CIVIL APPEAL NOS.
7087 88 of 1993 relate to Municipal Corporation of Greater Bombay which is governed by Bombay Municipal companyporation Act, 1888 and the Municipal Corporation levy of Octroi Rules 1965.
3492/92, 3493/92 7087 83/93 J U D G M E N T RAJENDRA BABU, J. In these appeals, the question that arise for companysideration are as follows Whether for the purpose of levy of Octroi duty P.V.C. Resins in powder form would fall under plastic and plastic goods, plastic powder in Item 53 c of Schedule I to Maharashtra Municipality Octroi duty Rules, 1968 framed under the Bombay Provincial Municipal Corporation Act, 1949 or under Item 32 c of Schedule H to the Municipal Corporation Levy of Octori Rules, 1965 framed under the Bombay Municipal Corporation Act, 1888.
