Ranbaxy Lab. Ltd vs Municipal Council, Ropar

The Supreme Court addressed the interpretation of tariff schedules in the context of octroi duty under the relevant municipal regulations. The Court held that an entry in a tariff schedule, which uses the term 'like' to illustrate examples, should not be construed as limited to those examples alone but can include other products that fit the classification. The Court ruled that the revenue authority must prove any change in classification from a specific enumerated entry to a residuary clause, which was not established in this case, thus favoring the appellant's claim for lower octroi duty rates under clause 40(a).