M/S. ACQUEOUS VICTUALS PVT. LTD. vs STATE OF U.P. .

The Supreme Court addressed the issue of octroi duty imposed by Municipalities on the weight of glass bottles containing soft drinks, determining that the duty could be levied on the bottles as they were used within municipal limits for storage until consumption. The Court upheld the High Court's decision, which relied on precedent, affirming that the bottles were not merely containers but integral to the sale and use of the beverages. Consequently, the appeals challenging the imposition of octroi duty were dismissed, affirming the Municipalities' authority to impose such duties under local laws.