( 1 ) WHAT do the words consumption and use mean occurring in the provisions of the definition of the term octroi in Sec. 2 (16), in sec. 99 (i) (iv) of the Gujarat Municipalities Act, 1963 ? (hereinafter referred to as the Act ). This is the principal question which is arising for consideration in this petition.

( 2 ) THE Facts : The petitioner-Company is manufacturing textile goods and for the purposes of carrying on manufacturing activity it brings into the octroi limits of Nadiad Town cotton, man-made fibre, machinery, machinery parts, colours, chemicals and such other articles. On the articles brought within the octroi limit, the petitioner pays octroi duty as per the rates prescribed in the Schedule to the rules and the bye-laws framed by Nadiad Municipality under the relevant provisions of the Act. Out of the articles so manufactured the petitioner-Company takes out some articles outside the octroi limits for the purposes of processing the some. Processing work is done in some other units of the petitioner-Company situated in different towns. Mainly grey cloth pieces of the length of 100 metres are taken out for such processing work. After the processing is over th