HIRALAL THAKORLAL DALAL vs BROACH MUNICIPALITY & ORS.

The Supreme Court upheld the Gujarat High Court's interpretation of Section 73(i) of the Bombay Municipal Boroughs Act, 1923, regarding the levy of octroi on goods. The Court ruled that the term 'sale' in the context of octroi should not be narrowly construed to mean only sales to ultimate consumers, but rather encompasses broader transactions, including those for export. The Court affirmed the High Court's conclusion that refunds are claimable for goods meant for export, even if a sale transaction occurred during their stay within octroi limits.