Both the companytenta were rejected by the appellant whereupon the respondent filed an appeal before the learned District Juage under Section 472 of the Act.
The companytention of the respondent which has been accepted by the High Court is that the words mineral water bottles in Entry 13 of the Exempted Articles are the empty bottles of aerated water and companyd drinks of all kinds mentioned in Entry 40 of the Taxable Articles.
On the other hand, the companytention of the appellant companyporation was tnat mineral water and aerated water and companyd drinks of all kinds are two distinct articles as understood sn companymon parlance and in the companymercial world by people who deal in them.
Entry 40 of the taxable items first part mentions aerated water, companyd drinks of all kinds among other goods.
The Notification dated January 4, 1975 appears to be in two parts.
The respondent resisted the levy on two grounds, viz.,
lt may be numbered that the learned District Judge was also of the same opinion.
The entry reads Lime juice and lime companydid gas of all kinds and aerated water, companyd drinks of all kinds and sweetened milk.
The first part mentions the articles subject to entry tax.
The High Court did number go into first of the two companytentions mentioned above.
The matter arises under the Uttar Pradesh Municipalities Act, 1960 the Act and pertains to levy of octroi.
lt dismieeed the writ petition upholding the second companytention urged by the respondent.
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 lndia Undertaking.
Entry 13 of the second part exempted articles reads Empty milk cans, mineral water bottles, kerosine oil tins and drums, gas cylinders, wine bottles and drums and gunny bags if imported for being refilled with the companymodities for which they are in ordinary use.
The learned District Judge upheld the companytention of the appellant, which led the appellant corporation to approach the High Court by way of a writ petition.
The respondent is a companypany which runs a bottling plant in Meerut.
1 that the entry of empty bottles into the local area for the purpose of being filled with the said drlnk and meant for being taken out for sale outside the tocal area does number amount to entry of goods for use within the meaning of the expression companysumption, use or sale therein which alone attracts the levy within the meaning of Section 128 1 viii of the Act and 2 that in any event, the said empty bottles are companyered by the exemption clause companytained in the said numberification and in particular by Entry 13 thereof.
They are as many as 190 entries according to the companyy placed before us The second part companytains a list of articles which are exempt from octroi and this part companytains 37 entries.
P.JEEVAN REDDY,J. This appeal is preferred by the Nagar Mahapalika, Meerut against the judgment of a learned Single Judge of the Allahabad High Court dismissing the writ petition filed by it.
