MAN MOHAN TULI vs MUNICIPAL CORPORATION OF DELHI & ORS.

The Supreme Court held that under Section 158 of the Delhi Municipal Corporation Act, 1957, a Terminal Tax can only be levied by the Corporation at the final destination of goods. The Court emphasized that merely passing through a local area does not justify the levy of Terminal Tax if the goods are not consumed there. The appeal was allowed in part, clarifying that the tax cannot be imposed for goods merely transiting through Delhi without a final destination within the territory.