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BOMBAY HIGH COURT
, J
State Bank of India – Appellant
Versus
Municipal Corporation of Greater Bombay – Respondent
| Table of Content |
|---|
| 1. introduction to appeal and parties involved. (Para 1 , 2) |
| 2. arguments presented by both sides regarding octroi duty. (Para 3) |
| 3. points under determination regarding applicability of octroi duty. (Para 4 , 5) |
| 4. discussion on definitions and legal application of 'appliance' for tax purposes. (Para 6 , 8 , 10 , 11) |
| 5. the court clarified the extent and basis of the levied octroi duty. (Para 7 , 9 , 12) |
| 6. final determination of the appeal result and duty owed. (Para 13) |
1. This is an appeal under S.218 - D of the Bombay Municipal Corporation Act, 1888 directed against the Judgment dated 08-02-1996 in Municipal Appeal No. 100 of 1995 on the file of Chief Judge, Court of Small Causes, Bombay. Heard both the sides.
2. The appellant is State Bank of India. The first respondent is the Municipal Corporation of Greater Bombay and the second respondent is the Assessor and Collector of the Bombay Municipal Corporation.
The facts necessary for the disposal of this appeal are as follows:
The Appellant entered into an agreement dated 29-06-1991 with Kindle Software Limited, Ireland, for supply of software for their banking work. The said M/s. Kindle Software Limited despatched the
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