HINDUSTAN COCA-COLA BEVERAGE PVT LTD vs SANGLI MIRAJ & KUPWAD MUNICIPAL CORP&ORS

The Supreme Court upheld the High Court's dismissal of the appellants' writ petitions challenging the validity of octroi levied on glass bottles and plastic crates used for aerated beverages. The Court reiterated that octroi can be levied on items that are not sold or consumed but are used in the distribution process, referencing the precedent set in Acqueous Victuals Private Limited v. State of Uttar Pradesh (1998) 5 SCC 474. The Court affirmed the legality of the octroi demand while allowing the appellants to seek a refund if the items do not rest within the municipal limits, thus clarifying the conditions under which octroi can be contested.