M/S. GUJARAT COMPOSITE LTD. . vs RANIP NAGARPALIKA — C.A. No. 7236/1997

Case under Section III-B. Status: Disposed.

Disposed

CNR: SCIN010061901997

Filing Date

05-Apr-1997

Registration No

C.A. No. 7236/1997

Diary Number

6190/1997

Order Date

02-Nov-1999

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 03-Jun-2026

Acts & Sections

Section III-B

Petitioner(s)

  1. 1.M/S. GUJARAT COMPOSITE LTD. .

    Adv. ANIP SACHTHEY (Dead / Retired / Elevated)

Respondent(s)

  1. 1.RANIP NAGARPALIKA

    Adv. SURYA KANT

Case History

  1. Case disposedDisposed

  2. 02-Nov-1999

    Judgment - of Main CaseView PDF

  3. 05-Apr-1997

    Case filed

    Registration No. C.A. No. 7236/1997

View Full Judgment
casestatus.in Summary

The Supreme Court allowed Gujarat Composite Ltd.'s appeal, holding that raw asbestos qualifies for octroi taxation under Entry 70 (minerals used as raw materials) rather than the residuary Entry 71 of the Gujarat Gram and Nagar Panchayats Taxes Rules. The Court interpreted "Grog Minerals" in Entry 70 as two separate items—"Grog" and "Minerals"—rather than a single composite item, correcting an evident printing error in the rules. The respondent was ordered to refund excess octroi collected with 15% per annum interest. This case analysis is maintained by casestatus.in based on publicly available court records.

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