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TMI BlogOctroiX X X X Extracts X X X X X X X X Extracts X X X X ..... ts but being highly productive, towns began to collect them by creating octroi limits. They came to be known as "town duties". The term "octroi" appeared in the Scheduled Tax Rules framed under the Government of India Act, 1919. The expression signified a tax levied on entry into an area of a unit of local administration. The entry was re-fashioned and enacted as item 49 of the Provincial Legislat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e difference that in the entry relating to 'octroi' the word 'tax' replaces the word 'cess'. Levy of octroi was also criticized for being an obsolete method of the collection, involving stoppage of vehicles at the check posts outside the city limits, thereby obstructing flow of vehicular traffic, and causing wastage of business hours, loss of fuel etc. Entry tax like 'octroi' is a tax on entry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of octroi has a historical significance both in India and elsewhere. Tracing its history, a Constitution Bench of this Court in Diamond Sugar Mills- 1960 (12) TMI 83 - SUPREME COURT, explained the meaning of octroi thus : "Octroi is an old and well known term describing a tax on the entry of goods into a town or a city or a similar area for consumption, sale or use therein. According to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through dealers and consumed within octroi limits by others; (iii) Goods sold by the appellant itself or through dealers within octroi limits but consumed outside; and (iv) Goods sent by the appellant from its depot within octroi limits to points outside the municipality where they were produced and consumed by others. JINDAL STAINLESS LTD. AND ANR. VERSUS STATE OF HARYANA AND ORS.- 2016 (11) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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