Eagle Flask Industries Ltd vs Telegaon Dabhade Municipal Council And ...

The Supreme Court upheld the Bombay High Court's dismissal of a writ petition challenging the levy of octroi by the Talegaon Dabhade Municipal Council under the Maharashtra Municipal Council Nagar Panchayat and Industrial Townships Act, 1965. The Court affirmed that the items in question were correctly classified under Entry 53(c) and Entry 49 of the Maharashtra Municipalities (Octroi) Rules, 1968, and that the appellant was liable to pay the difference in octroi along with interest as per Section 166 of the Act. The Court found no merit in the appellant's arguments regarding the applicability of the entries and the relevance of headings in octroi levies.