NAGAR MAHAPALIKA, MEERUT vs M/S.PREM NATH MONGA BOTTLERSPVT.LTD. AND ANR.

The Supreme Court ruled on the applicability of octroi under the Uttar Pradesh Municipalities Act, 1960, specifically Section 128(1)(viii). The Court held that empty bottles returned for refilling do not constitute 'use' as defined in the Act, thereby exempting them from octroi under Entry 13 of the relevant notification. The judgment of the Allahabad High Court, which upheld the exemption for the respondent's empty bottles, was affirmed.