RAYMOND WOOLLEN MILLS LIMITED Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The appeal is directed against the summary rejection of writ petition filed by the appellants.

(2.) The appellants import goods into India and transport them out of the limits of the Municipal Corporation of Greater Bombay to their mills at Thane without payment of octroi thereon. Sometimes, however, when they do not immediately require the imported goods, the goods are styored in Customs Boned Warehouses located within the Municipal limits. Upon these goods the Municipal Corporation collects octrio and refunds it, except for the element of service charge, when the goods are transported outside the Municipal limits.

(3.) It is the contention of the appellants that since octroi can be collected, under Sec. 192 of the Bombay Municipal Corporation Act, only on goods which enter Greater Bombay "for consumption, use or sale therein" no octroi can be collected on goods which re stored in so safe a storehouse as a Customs Bonded Warehouse pending transportation outside the Nunicipal limit.