Gujarat Court July 1976 Judgments
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Navinchandra A. Shah and anr. Vs. the Modasa Nagar Panchayat (Through ...
Court: Gujarat
Decided on: Jul-01-1976
Reported in: (1977)18GLR762
P.D. Desai, J.1. The petitioners carry on business as wholesale merchants within the limits of Modasa Town. The first respondent is the Modasa Nagar Panchayat and the second respondent is the State of Gujarat. The petitioners challenge in this petition the levy of octroi duty by the first respondents Panchayat under Resolution dated December 20, 1975. In order to determine the merits of the challenge, it would be necessary to set out a few facts.2. The case of the petitioners is that in the course of their business as wholesale merchants they import various goods from large commercial towns into Modasa. Modasa being the premier town of Sabarkantha District, it is the center for purchase of goods so far as the surrounding villages are concerned. Hardly ten to fifteen percent of the goods brought within the limits of Modasa, according to the petitioners, are meant for, sale, consumption or use by the ultimate consumer within the town and nearly 85 to 90 percent of the goods are re export...
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