Supreme Court of India
M/s. Acqueous Victuals Pvt. Ltd. v. State of U.P..
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We hold that it would be unfair and unequitable to prevent the writ petitioner from lodging any claims for refund of octroi duty paid on the weight of re-exported empty bottles during the relevant period from 1980 to 1987.
Judgment, page 14
From the headnote
JUDGMENT: J U M N T S. . MAJMUDAR, J: Leave granted. All these three appeals arising from a common judgment rendered by the High Court of judicature at Allahabad in there writ petitions project a short question whether the common appellant, original writ petitioner, was liable to pay octroi duty during the relevant period from 1980 to 1987 to the respondent Municipalities on the weight of the glass bottles which were brought within the municipal limits when they were containing soft drinks like Gold Spot, Limca, Thumps-up, Soda, Rim-Zim etc.
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