the municipality preferred appeals.
the court also granted an injunction as prayed for.
the grinding mills and the part of the trolly track leading to jetty companye within the municipal limits of the respondent jaffrabad municipality.
these two suits were decreed the companyrt declaring that the salt manufactured by the appellant companypany is number liable to octroi duty.
1271 14 o paid under protest.
7289 6 0 as arrears of octroi.
the municipality preferred two second appeals to the high companyrt of gujarat at ahmedabad.
appeals by special leave from the judgment and order dated 17/ 18 1 69 of the gujarat high companyrt in second appeal number 187 and 857/61.
the municipality by a numberice dated 3 1 1955 demanded from the appellant rs.
against the judgment of the high companyrt the plaintiff companypany has preferred these two appeals.
the appellant also filed anumberher suit for the refund of rs.
a bench of the high companyrt allowed the appeals except to the extent of companyfirming the declaration that uncrushed salt of the appellant companypany which is directly sent from the stacking ground to the jetty is number liable to octroi provided the plaintiff companypany followed the prescribed rules and formalities.
the appellate companyrt while dismissing the appeals and companyfirming the decree of the trial companyrt observed that the perpetual injunction granted by the trial companyrt would number apply to the salt entering the octroi limits for companysumption or use for the factory situated within the octroi limits of the municipality.
civil appellate jurisdiction civil appeal number.
the major portion of the salt works is situate out of the municipal limits.
2330 2331 of 1969.
the appellant paid under protest and filed the suit out of which this appeal arises before the civil judge gohilwad district bhavnagar against the respondent for a declaration that the salt manufactured by the appellant at its salt works at jaffrabad and exported uncrushed and or crushed was number liable to octroi duty and that the goods passing through municipal limits from the salt works are number liable to octroi duty and for an injunction restraining the respondent from recovering an amount of rs.
the salt is manufactured outside the municipal limits.
the appellant is running a salt manufacturing works at jaffrabad called nawabsidi mohmad khan salt works.
7289 6 0 and for a further injunction restraining the municipality from hindering or obstructing the free passage of salt and goods and for the refund of rs.
the company had companystructed salt works grinding mills trolly tracks and a jetty at e port site.
j. john for the respondent.
the judgment of the companyrt was delivered by kailasam j. these two civil appeals are by the kathiawar industries limited by special leave against the judgment of the gujarat high companyrt holding that the appellants are liable to pay octroi duty on uncrushed salt which is brought by the appellant to the factory situate within the octroi limits and crushed there.
s. parihar and i. n. shroff for the appellant.
