BROACH TEXTILE MILLS LIMITED Vs. BROACH MUNICIPALITY

JUDGEMENT

(1.) The petitioners seek a direction on the respondent Municipality for not recovering the octroi duty on the goods imported, processed and exported by the petitioners on the ground that they were exempted under Rule 2(hh) of the Octroi Rules framed by the respondent-Broach Municipality.

(2.) The petitioner No. 1 is engaged in the business of manufacture of textile articles like yarns and fabrics of different varieties. These articles are sold by the petitioner-company in and outside the Municipal limits. The petitioner-company is also engaged in the activity of processing grey fabrics imported from outside the Municipal limits.

(3.) Rule 2(hh) of the Octroi Rules under which exemption is claimed by the petitioner-company reads as under :-