M. S. SONAK, KAMAL KHATA
Colgate Palmolive (India) Ltd. – Appellant
Versus
Mumbai Mahanagar Palika – Respondent
JUDGMENT :
M.S. SONAK, J.
1. Heard learned counsel for the parties.
2. The Petitioner, by instituting this Petition, seeks the following reliefs:
(b) that this Honourable Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other appropriate writ, order or direction, calling for the papers pertaining to this case and after going into the question of legality and thereof to quash and set aside the assessment of octroi duty in respect of the said goods brought into the limits of Greater Bombay by the Petitioners on the basis of MRP less ad hoc deductions in terms of Rule 2 (7) (b) of the Octroi Rules, 1965.
(c) that this Honourable Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other appropriate writ order or direction ordering and directing the
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A claim for tax refund requires proof that the burden was not passed on to consumers, and failure to protest payments undermines the claim.
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The court held that the plaintiff must substantiate claims with concrete evidence, and failing to do so results in dismissal of the suit, emphasizing the burden of proof lies on the claiming party.
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State bound by SEZ policy promising octroi exemption to developers; must reimburse payments despite no municipal rule amendment, applying promissory estoppel as promise induced investment without pre....
The doctrine of unjust enrichment applies to taxes paid on raw material and capital goods used in the manufacture of finished goods, and the period of limitation for claiming a tax refund is three ye....
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