JUDGMENT - M.L. PENDSE, J.:---The petitioner No. 1 is a Public Limited Company incorporated under the Companies Act and runs its factory at Jekogram, Thane. The company claims to be one of the largest units manufacturing worsted woollen fabrics, polyester wool fabrics, other blended fabrics, woollen blankets, synthetic yarn and blended yarn. The company imports greasy wool, polyester fibre, acrylic fibre, nylon fibre for the manufacture of its products in the Mills at Thane. The goods are imported from abroad and are received at Bombay Docks. Some of the consignments which are required for immediate consumption are transported to Thane by filing bills of entry for Home Consumption. Some of the consignments are stored in the Customs Bonded Warehouse located within the Municipal limits of Bombay Municipal Corporation. Chapter VIII of Bombay Municipal Corporation Act, 1888 (hereinafter referred to as the 'Act') provides for municipal taxation and section 192 onwards deal with levy of octroi tax. Sub-section (1) of section 192 of the Act provides that the tax shall be levied in respect of articles mentioned in Schedule H on the entry of the said articles into Greater Bombay for consum

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