HMM LIMITED & ANR. vs ADMINISTRATOR BANGALORE CITY CORPORATION,BANGALORE & ANR.

The Supreme Court held that under Section 98(2) of the Bangalore Municipal Corporation Act, 1949, octroi duty is applicable only when goods are brought into the city for use, consumption, or sale. The Court ruled that the appellant's act of rebottling Horlicks did not constitute use within the city limits, thus entitling them to a refund of the octroi duty paid on goods exported outside the municipal limits. The Court clarified that the expression 'without breaking bulk' should be construed liberally, and the claim for refund was valid as the appellant complied with the necessary procedures under Bye-law 45 and Rules 24 to 27.