:1: :1: :1: srp. HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 7058 OF 2007. WRIT PETITION NO. 7058 OF 2007. WRIT PETITION NO. 7058 OF 2007. Shree Swami Samarth Auto Gas Point. ..Petitioner. V E R S U S The Solapur Municipal Corporation & Others. ..Respondents. --- Mr. Y. S. Jahagirdar, Sr. Advocate i/b Mr. I. M. Khardi for the petitioner. Mr. Nitin Jamdar for the respondent nos. 1 to. 3. Mr. S. R. Nargolkar A.G.P. for the State. CORAM: S.B.MHASE & S.S.SHINDE, JJ. CORAM: S.B.MHASE & S.S.SHINDE, JJ. CORAM: S.B.MHASE & S.S.SHINDE, JJ. DATE : March 31, 2008. DATE : March 31, 2008. DATE : March 31, 2008. P.C. P.C. P.C. 1. Heard. The challenge in the present matter is in respect of the rate tried to be levied on auto-gas LPG. Earlier the rate was 3%. However, in view of the government’s subsequent publication of rates, the rate was charged at 10% in view of the Entry no.101 of Schedule, namely, that it is classified as a foreign goods. From Exhibit-"D" at page 35 to the petition, it is admitted that M/s. Aegis Logistics Ltd. are one of the largest importers and distributors of LPG to various industrial consumers and Autogas stations in the Western Region. Thus, the Aegis Logistics imports the gas and petitioner is one of the auto gas station at Solapur. :2: :2: :2: Thus, the imported foreign goods, namely, the gas is being brought into the municipal area for consumption and sale. What we find is that as per the Octroi Schedule only relevant entry is Entry No.101 and the respondent - Municipal Corporation has rightly applied the said entry and recovered the tax. We do not find any substance in the petition. Petition is hereby dismissed. (S.S.SHINDE, J.) (S.B.MHASE, J.) (S.S.SHINDE, J.) (S.B.MHASE, J.) (S.S.SHINDE, J.) (S.B.MHASE, J.) :2008/sss/...