BHAVANAGAR NAGAR PALIKA Vs. VARTEJ SOAP FACTORY

JUDGEMENT

(1.) The present appeal is one under Sec. 100, CPC, filed by Bhavnagar Nagarpalika-original defendant, wherein the respondent is the original plaintiff.

(2.) The relevant and pertinent facts, in brief, are as under :

(3.) First of all it must be noted that the appropriate classification for purposes of octroi is the basic question involved herein, and that the classification in dispute is in respect of only the three items, as under : 1. Palm Fatty Acid Oil. 2. Linseed Oil 3. Tallow Fatty Acid Oil