Judgment

Rajendra Babu, J.-In these appeals, the questions that arise for consideration are as follows :-

(i) Whether for the purpose of levy of Octroi duty P.V.C. Resins in Powder form would fall under ‘plastic and plastic goods, plastic powder’ in Item 53(c) of Schedule I to Maharashtra Municipality (Octroi Duty) Rules, 1968 framed under the Bombay Provincial Municipal Corporation Act, 1949 or under Item 32(c) of Schedule H to the Munici­pal Corporation (Levy of) Octroi Rules, 1965 framed under the Bombay Municipal Corporation Act, 1888.

(ii) Whether for the purpose of levy of Octroi duty Synthetic Hydrocarbon resin is to be treated as ‘plastic and plastic goods, plastic powder’ in Item 32(c) of Schedule H to the Municipal Corpora­tion (Levy of) Octroi Rules 1965 framed under the Bombay Municipal Corporation Act, 1888.

2. Civil Appeals Nos. 3491-93 of 1992 relate to Octroi duty levied by the Municipal Corporation of Thane which is governed by the Bombay Provincial Municipal Corporation Act, 1949. Octroi duty is levied by the said Corporation under the Maharashtra Municipality (Octroi duty) Rules, 1968 and the relevant entries which were conside