Hon'ble CHAUHAN, J.—Chased by the phantom of octroi duty, trying to save itself from the clutches of Jaipur Municipal Corporation (`JMC', for short), running from pillar to post to seek justice, the petitioner, the National Engineering Industries Ltd., has sought the refuge of this Court.

2. Aggrieved by the order dated 6.3.1997, passed by the Octroi Commissioner, Jaipur Municipal Corporation (`the learned Commissioner', for short), whereby the learned Commissioner has dismissed the eleven appeals, filed by the petitioner, by a common order and has upheld the octroi duty imposed by the JMC, the petitioner has knocked at the doors of this Court.

3. This case has had a convoluted history: the petitioner is a company incorporated under the Indian Companies Act, 1956. It carries on the business of manufacturing and sale of various products inter alia axle boxes and ball bearings and roller bearings. It has a factory at Jaipur for carrying on the aforesaid activities. Both, for the finished product and for manufacturing various components of the bearings, the Company requires various machineries. Some of these machineries were not available in India. Consequently, the petitioner imported

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