THE CENTRAL INDIA SPINNING ANDWEAVING AND MANUFACTURING CO vs THE MUNICIPAL COMMITTEE, WARDHA

The Supreme Court interpreted Section 66(1)(o) of the C.P. & Berar Municipalities Act, 1922, which allows municipalities to impose a terminal tax on goods imported into or exported from their limits. The Court held that goods merely in transit through a municipality, without being unloaded or reloaded, are not subject to terminal tax. The judgment clarified that 'imported into' and 'exported from' imply a connection with the local area, requiring goods to be part of the local property mass, which was not the case here.