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PETITIONER: THE CENTRAL INDIA SPINNING ANDWEAVING AND MANUFACTURING COMP
Vs.
RESPONDENT: THE MUNICIPAL COMMITTEE, WARDHA
DATE OF JUDGMENT: 18/12/1957
BENCH: KAPUR, J.L. BENCH: KAPUR, J.L. BHAGWATI, NATWARLAL H. SINHA, BHUVNESHWAR P. IMAM, SYED JAFFER GAJENDRAGADKAR, P.B.
CITATION: 1958 AIR 341 1958 SCR 1102
ACT: Terminal tax-Goods in transit passing through Municipal limits-If can be taxed-Imported into and exported from- Connotation of-C. P. & Berar Municipalities Act, 1922 (C.P. 11 Of 1922), s. 66(1)(0).
HEADNOTE: Section 66(1)(0) of the C. P. and Berar Municipalities Act, 1922, empowered the municipalities to impose "a terminal tax on goods or animals imported into or exported from the limits of a municipality". The respondent framed rules for the imposition of terminal tax. The appellant transported bales of cotton from Yeotmal to Nagpur by road and the vehicles carrying the goods passed through the limits of respondent municipality. The goods were neither unloaded nor reloaded at Wardha bat were merely carried across through the municipal area. The respondent collected terminal tax on these goods on the ground that they were exported by the appellant from the limits of the respondent municipality. The appellant disputed his liability to pay terminal tax, and claimed a refund : Held, that the goods which were in transit ...