MUNICIPAL COMMR.P.C.M.CORPN,PUNE vs M/S.CENTURY ENKA LTD.,PUNE

The Supreme Court addressed the issue of exemption from octroi for imported plant and machinery under Resolution No.63 of the Chinchwad New Township Municipal Council. The Court held that the denial of exemption based on the argument that the respondents' industrial unit was formed by splitting an existing business was incorrect, as the High Court had granted exemption. The Court emphasized that the matter of whether the unit was a 'new industrial undertaking' should not be raised for the first time at the Supreme Court level, thus upholding the High Court's decision.