Maharashtra Distilleries vs M&Unaincri.Pal; Corporation Of ...

The Supreme Court ruled that Rectified Spirit imported by the appellant is subject to octroi duty at 1.5% under Entry 37 of Class III of the Aurangabad City Municipal Corporation Octroi Rules, not at 5% under Entry 7 of Class I, as it is not fit for human consumption. The Court held that the retrospective application of the higher rate was invalid, reaffirming the legal principle established in previous cases such as Synthetic and Chemicals Ltd. v. State of U.P. and State of U.P. v. Modi Distillery. The appeal was allowed, overturning the High Court's decision.