Hindustan Coca-Cola Beverage Pvt Ltd vs Sangli Miraj & Kupwad Municipal ...

The Supreme Court upheld the High Court's dismissal of the writ petitions challenging the levy of octroi on glass bottles and plastic crates used for transporting aerated beverages. The Court clarified that under Section 2(42) of the Bombay Provisional Municipal Corporation Act, 1949, octroi can be levied on goods entering municipal limits, but since the bottles and crates are reusable and not sold or consumed, the levy on them is arbitrary. The Court allowed the appellant to seek a refund if the bottles and crates do not rest within the municipal limits, thus establishing that reusable containers should not be subjected to octroi.