MUNICIPAL COMMITTEE, DHAMTARI Vs. NATHULAL SONRAJ FIRM, DHAMTARI

JUDGEMENT

(1.) THIS order will govern Revision Nos. 143 and 154/XXIV -3/57 which relate to the interpretation of a common point of law.

(2.) THE point for decision in these cases is whether soap is subject to octroi tax under the relevant Schedule of Dhamtari Municipality.

(3.) THE relevant classes or items of Schedule referred to by the parties are as follows: