MUNICIPAL COUNCIL ALWAR Vs. P R DAGA

JUDGEMENT

(1.) The question raised in this case is as follows:

(2.) The dispute in this case is about valuation of goods for the purpose of levy of octroi duty under the Rajasthan Municipalities (Octroi) Rules, 1962. The division bench of the High court came to the conclusion that if the invoice of the seller did not include excise duty as an element of the value of the goods sold, the octroi duty will have to be calculated on the value as shown in the invoice. There is no way excise duty could be added back for

(3.) The rule relating to determination of valuation of goods is as under: