M/S. GUJARAT COMPOSITE LTD. vs RANIP NAGARPALIKA

The Supreme Court addressed the liability of the appellants to pay octroi under Entry 70 of Schedule I of the Gujarat Gram and Nagar Panchayats Taxes and Fees Rules, 1964, concerning raw asbestos. The Court clarified that raw asbestos is indeed a mineral, as established in prior judgments, and examined the interpretation of 'Grog Minerals' in Entry 70. The Court found a printing error in the entry, determining that 'Grog' and 'Minerals' should be treated as separate items, thus ruling in favor of the appellants regarding the octroi liability.