- (1.) The question raised in this case is as follows: "Whether the term 'value of goods' used in Rule 14 of the Rajasthan Municipalities (Octroi) Rules, 1962 (hereinafter referred to as 'the Rules') includes the excise duty chargeable on the goods though has not been incorporated in the bills or invoice produced by the dealer. "
(2.) The dispute in this case is about valuation of goods for the purpose of levy of octroi duty under the Rajasthan Municipalities (Octroi) Rules, 1962. The division bench of the High court came to the conclusion that if the invoice of the seller did not include excise duty as an element of the value of the goods sold, the octroi duty will have to be calculated on the value as shown in the invoice. There is no way excise duty could be added back for
(3.) The rule relating to determination of valuation of goods is as under: "14.Determination of the value of goods for assessment of octroi.- (1 Before the octroi duty is paid the original invoice (bijak) bearing the signature of the selling dealer or the dispatching agent, if any, shall be produced and may be considered valid and accepted as evidence of the value of the goods. The original or its copy produced by the person bringing the goods shall be pasted on the bill-cum-receipt in Form 2. (2 All goods, on which an ad valorem octroi is leviable will be taxed according to their full value as given in the original bill or invoice (bijak). Note.-Full value includes all taxes or excise duty and charges but does not include, railway freight, commission or other incidental charges on the goods. ";