KATHIAWAR INDUSTRIES LTD. vs JAFFRABAD MUNICIPALITY

The Supreme Court interpreted the Saurashtra Terminal Octroi Ordinance, 1949, specifically Sections 2(2) and 3, and the Saurashtra Octroi and Terminal Tax Rules, 1949, Rule 3, to determine the applicability of octroi duty on salt. The Court held that the salt manufactured by the appellant, whether crushed or uncrushed, was not subject to octroi duty as it was not brought for consumption within the municipal limits. The judgment affirmed the lower court's decision, thereby ruling in favor of the appellant and confirming the non-liability for octroi duty on the salt exported.