- (1.) This order will decide SB Civil Writ Petitions Nos. 1617/83, 1782/83 & 3485/89, as they raise the same question relating to the validity of the imposition and levy of octroi duty by the respondents on the same raw materials bought by the petitioners within the municipal limits of Kishangarh Town, for being used in the manufacture of synthetic yarn.
(2.) M/s. Aditya Mills Limited is a public limited company within the meaning of the Companies Act, '56, having its registered office of Madanganj-Kishangarh, in District Ajmer. This company manufactures various kinds of cotton & synthetic yarn and the basic raw materials are cotton viscose, polyester, acrylic fibre, polyester staple and acrylic fibre waste etc.
(3.) According to the petitioners, there are about 32 textile mills in the State of Rajasthan, engaged in the business of manufacturing cotton and synthetic yarn. All these mills are importing their requirement of raw- materials from the same sources, namely, M/s. Grasim Industries Limited, Nagda (formerly known as M/s. Gwalior Rayon & Silk Manufacturing & Weaving Mills Ltd. Nagda); M/s. Swadeshi Polytex Mills, Ghaziabad; M/s. Indian Petrochemicals Corporation Limited, Baroda; M/s. J.K. Synthetics, Kota, etc.;