RANBAXY LAB. LTD. vs MUNCIPAL COUNCIL, ROPAR

The Supreme Court examined the interpretation of tariff schedules in relation to octroi duty under the Municipal Act. It held that an entry in a tariff schedule, which uses the term 'like' for examples, does not limit the classification to only those items listed but includes all products that fit the classification. The Court ruled that the revenue authority cannot unilaterally change the classification of a product without sufficient evidence and burden of proof, thereby upholding the appellant's claim to pay octroi duty under the specific entry rather than a residuary clause.