The grounds of taxation under the two entries are, as indicated above, radically different, and there is no case for suggesting that taxation under the one entry limits or interferes in any way with taxation under the other." In The Central India Spinning & Weaving & Manufacturing Co. Ltd., The Empress Mills, Nagpur vs The Municipal Committee, Wardha this Court examined the entire matter exhaustively and after giving the history of terminal tax or octroi observed as follows: "If `terminal ' besides the above meaning has an additional meaning also and that meaning signifies the termini or the jurisdictional limits of the municipal area even then the construction to be placed on the term should be the one that favours the tax payer, in accordance with the principle of construction of taxing statutes, which must be strictly construed and in case of doubt must be construed against the taxing authorities and doubt resolved in favour of the tax payer." . . "The legislative history of this tax thus shows that octroi was leviable on the entry of goods in a local area when the goods were for consumption, use or sale therein.