State Of Maharashtra And Anr. vs Narendra Oil Refineries And Anr.

The Supreme Court upheld the High Court's interpretation of the 1979 Scheme regarding octroi incentives, specifically Clause 9.2, which states that the incentive period begins from the date of the import of the first item within the local authority's jurisdiction. The Court clarified that the eligibility for octroi reimbursement is contingent upon the industry being subject to octroi levy, which commenced on 15-8-1983 when the industry came under the Amravati Municipal Council. The appeal was dismissed, affirming the High Court's decision without costs.