SWASTIK RUBBER PRODUCTS LTD. ETC. ETC. vs MUNICIPAL CORPORATION OF THE CITY OF POONA & ANR.

The Supreme Court examined the Bombay Provincial Municipal Corporations Act, 1949, specifically Sections 127(2) and 149, alongside Rule 62B and Rule 5(8) of the octroi Rules 1962. The Court held that the Corporation's refusal to grant octroi exemption based on the non-demarcation of the area as an industrial estate was arbitrary and violated Article 14 of the Constitution. The Court ultimately ruled in favor of the appellants, emphasizing the need for fair treatment in tax exemptions for similar industries.