vs

The Supreme Court examined whether 'clay' imported for manufacturing ceramic tiles falls under 'earth of any other kind' in Entry No.47 of the Maharashtra Municipalities (Octroi) Rules, 1968. The Court upheld the Bombay High Court's decision that classified clay as 'earth of any other kind', thereby allowing the respondents to pay a lower octroi duty rate of Re.1/- per metric tonne instead of the higher rate applicable to 'stone powder' under Entry No.45. The Court also directed the refund of excess octroi duty collected by the Thane Municipal Corporation.