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TMI Blog1996 (3) TMI 431X X X X Extracts X X X X X X X X Extracts X X X X ..... not be proper and advisable to interfere with their opinion. They have pointed out that the said notification of 1975 was preceded by a notification of 1956 and that in 1956 mineral water as we know today was not known in commercial circles and, therefore, when the notification used the expression "mineral water", it meant aerated water or the cold drinks. This course we are adopting also because it is stated that after 1987 this question would not arise - Civil Appeal No. 4151 of 1983 - - - Dated:- 18-3-1996 - JEEVAN REDDY B.P. AND SAGHIR AHMAD S. JJ. R.K. Jain, Senior Advocate (P.K. Jain and Mrs. Meera Aggarwal, Advocates with him), for the respondents. V.J. Francis, for the appellant. ------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eant for being taken out for sale outside the local area does not amount to entry of goods for use within the meaning of the expression consumption, 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 covered by the exemption clause contained in the said notification and in particular by entry 13 thereof. Both the contentions were rejected by the appellant whereupon the respondent filed an appeal before the learned District Judge under section 472 of the Act. The learned District Judge upheld the contention of the respondent, which led the appellant-corporation to approach the High Court by way of a writ petition. The High Court did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, mineral water as is now understood was not in use at all. On the other hand, the contention of the appellant- corporation was that "mineral water" and "aerated water (and) cold drinks of all kinds" are two distinct articles as understood in common parlance and in the commercial world by people who deal in them. The submission is that the mineral water can never be understood as comprising either aerated water or cold drinks and, therefore, the bottles in question are not exempted under entry 13 of the exempted articles. It is also brought to our notice by learned counsel for both the parties that since 1987, the relevant entries have undergone a change and that this question would not arise after the year 1987. While we agree with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an only escape octroi if it is shown that it is to be found in the list of exempted articles. I hold that the empty Double Seven bottles being bottled by mineral water are exempted under entry 13 of the list of exemption from octroi." The decision of the High Court was rendered on January 13, 1983. It may be noted that the learned District Judge was also of the same opinion. We are inclined to presume that the High Court and the learned District Judge were aware of the factual situation obtaining in that State both in 1956 and in 1975 and that at this distance of time, it would not be proper and advisable to interfere with their opinion. They have pointed out that the said notification of 1975 was preceded by a notification of 1956 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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