JUDGMENT

SABYASACHI MUKHARJI, J.:- Leave granted.

2. This is an appeal from the judgment and order of the Division Bench of the High Court of Karnataka dated 24th March, 1988*.

* Reported in ILR (1968 ) Kant 2487

3. There was a notification under S. 98(2) of the City of Bangalore Municipal Corporation Act, 1949 dated 4th March, 1975 levying octroi, inter alia, on food drinks (including milkfood) brought into the municipal limits of Bangalore for sale, consumption or use. On 8th October, 1976, representation was submitted on behalf of the petitioners, HMM Limited, protesting against levy of octroi on "Horlicks" milkfood powder brought into the municipal limits in bulk containers (large steel drums). for being packed at the packing station in Bangalore in Unit containers (glass bottles) and thereafter exported outside the municipal limits. In respect of the quantity of the goods which were exported outside the municipal limits after being bottled, the petitioners sought refund of the octroi duty as there was no use or consumption or sale of the said milkfood within the municipal limits. The respondent corporation rejected the claim on the ground that R. 24 of the Byelaw 45 framed by the