QUALITY STEEL TUBES LTD Vs. NAGAR MAHAPALIKA KANPUR

JUDGEMENT

(1.) This writ petition has been filed for a mandamus directing the respondent Nagar Mahapalika, Kanpur not to realize Octroi from the petitioner on the grounds received by the petitioner at Central Goods Shed, Kanpur Railway Station which is transported to the petitioners factory site at Bindki Road, Fatehpur.

(2.) Heard learned counsel for the parties.

(3.) The petitioner is a registered company registered under the Indian Companies Act which has its factory at Bindki Road, Fatehpur in which it manufactures steel tubes and pipes. For this manufacture the petitioner uses raw material e.g. steel hot rolled steel coils, Zinc and other materials. The steel is purchased by the petitioner from the Steel Authority of India Ltd. from steel plants at Durgapur, Bokaro and Rourkela. Similarly the petitioner purchases Zinc from the Minerals and Metals Trading Corporation Ltd. Kanpur, Hindustan Zinc Ltd., Ghaziabad and Udaipur.