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BROOKE BOND PAKISTAN LIMITED, KHANEWAL FACTORY versus COMMISSIONER, MULTAN DIVISION, MULTAN


Section 144 West Pakistan Municipal Committees (Kotroi) Rules, 1964, R2 (M) liability for equipment is mandatory for octroi duty. The auto-duty will be applicable regardless of the nature of the business and the business limit was a tax on the goods that were imported to be used or used or sold goods within the limits of the City Local Council, the applicant ( Factory), was converted into a packet for marketing purposes through a process for use and was sold to its agents at various locations. Such goods, when used for sale or brought within the limits of the municipality, will be liable to octroi duty, even if not for consumption in the local area, in the case of non-application of octroi rules only in goods. There was no quality

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