MALIMATH, J. ( 1 ) THE petitioner in this writ petition has challenged the Notification dated the 5th of June, 1970 issued by the City Municipal Council, Shimoga under Sec. 97 of the Mysore Municipalities Act, 1964 (hereafter referred to as the Act) in so far as it pertains to imposition of octroi tax on tractors and tractor-parts which item occurs in entry No. 4 of Class VIII of the annexure to the aforesaid Notification. ( 2 ) S. 94 of the Act provides that subject to the general or special orders of the Government, a Municipal Council may, after observing the preliminary procedure required by S. 95 and with the sanction of the goverment and at rates not exceeding those specified in Schedules I to vii, levy one or more of the taxes specified in that section. Item No. 2 therein pertains to levy or octroi on gooas specified in Schedule II entering the municipal limns for consumption, use or sale therein. After following the prescribed procedure, the impugned Notification dated the 5th ol June, 1970 was issued under S. 71, levying octroi duty from the 1st of august, 1970. The schedule to the Notification contains the enumeration ot articles liable to octroi duty which have been grouped into 9 classes. We are concerned in this case with Class VIII dealing with the topic 'metals and articles made of metals', which contains 11 entries. Tractors and tractor-parts come under Entry No. 4 which provides for levy of octroi duty of 1 per cent. Entry No 4 in Class VIII of the Notification reads as follows :"4. Metals (all other kinds manufactured and unmanufactured) including bicycles, perambulators, carriages, sewing machines, harmoniums, typewriters, ice-machines, soda-water machines, clocks and watches, umbrella frames and handles, brass, copper, silver, aluminium, bronze, zinc and german articles made thereof, channels of all kinds and for whatever purpose, imported sanitary fittings, iron washers, bicycles, saddles and radio foods including all kinds of radios, motor parts etc. , motor dynamos and tractors and tractor-parts, emery stones, stainless steel articles etc. , n. B. Sanitary fittings including baths, water closets lavatory basins, bidets (Tubs), urinals, flushing astern, sinks and water taps. " (underlining (italics) is ours ). , motor dynamos and tractors and tractor-parts, emery stones, stainless steel articles etc. , n. B. Sanitary fittings including baths, water closets lavatory basins, bidets (Tubs), urinals, flushing astern, sinks and water taps. " (underlining (italics) is ours ). ( 3 ) SHRI R. B. Brahmavar, learned Counsel for the petitioner, submitted that tractors and tractor-parts, not being items specified in Schedule ii to the Act, in respect of which alone the Municipality is competent to levy tax, the Notification dated the 5th of June, 1970 by which tax is sought to be levied on tractors and tractor-parts, is invalid. It is, no doubt, true that tractors and tractor-parts have not been specifically enumerated either in Entry No. 4 of Class VIII or in any other entry in eluded in Schedule II to the Act. Though Entry No. 43 occurring in Class ix entitles the Government to add to the list conained in Schedule II by means of a Notification, it is not the case of the Municipality that any such Notification was issued specifically including tractors and tractor-parts. On behalf of the Municipality, Shri Kadidal Manjappa submitted that though tractors and tractor-parts have not been specifically mentioned in Entry No. 4 of Class VIII, the said articles being articles substantially made of metals, do come within Entry No. 4. ( 4 ) THE principal question for consideration, therefore, is as to whether the Municipality was competent to levy octroi duty on tractors and tractor-parts under No. 4 of Class VIII of Schedule II to the Act. In order to appreciate the contentions urged, it will be useful to extract the first four entries in Class VIII of Schedule II to the Act, which read as follows:"class VIII Metals and articles made of metals. (1) Metals (iron and steel-wrought and unwrought) including bars, sheets, girders, iron, stanchions, top columns, girders fitted with rivets, metalic ores and scrap iron. 2. Tin scrap. 3. Metals (hardware and cutlery), i. e. , knives, razors, scissors, needles, tin plates, rivets, nails, screws, bolts, nuts, enamelled wire (other than sanitary fittings) wire, wirenettings, hinges, locks, pipes, post and pans, weights, empty tins, iron and tin boxes and iron furniture etc. 4. 2. Tin scrap. 3. Metals (hardware and cutlery), i. e. , knives, razors, scissors, needles, tin plates, rivets, nails, screws, bolts, nuts, enamelled wire (other than sanitary fittings) wire, wirenettings, hinges, locks, pipes, post and pans, weights, empty tins, iron and tin boxes and iron furniture etc. 4. Metals (all other kinds manufactured and unmanufactured) including bicycles, perambulators, carriages, sewing machines, harmoniums, typewriters, ice-machines, soda-water machines, clocks and watches, spectacles-their cases and frames, umbrella frames and handles, brass, copper, german silver, aluminium, bronze, zinc and articles made thereof, channels of all kinds and for whatever purpose imported sanitary fittings, iron washers, bicycles, saddles and radio goods. N. B. Sanitary fittings include baths, water closets, lavatory basins, bidets (Tubs), urinals, flushing cistern, sinks and water taps. "class VIII of Schedule II to the Act deals with metals and articles made of metals. Entry No. 1 pertains to metals, iron and steel wrought and unwrought, including bars, sheets etc. Entry No 2 pertains to tin scrap. Entry No. 3 pertains to metals, hard-ware and cutlery i. e. , knives, razors, scissors etc. Entry No. 4 pertains to all other kinds of metals and all other kinds of unmanufactured metals and all other kinds of articles made of or manufactured out of metals including the several articles specifically enumerated therein. The expression 'metals all other kinds manufactured and unmanufactured' employed in Entry No. 4, after specifically mentioning the specific articles of metals in the first three entries, clearly indicates that all articles manufactured out of metals are sought to be brought within Entry No. 4. ( 5 ) IT was argued that it is only aiticles which are manufactured exclusively out of metals that come under the first part of Entry No. 4. In the first instance there are no woids employed in Entry No. 4 to convey the idea that the article must be one exclusively manufactured out of metals. On the contrary, the use of the expression, 'all other kinds' in the context and the setting in which it occurs, makes it impossible to read Entry No. 4 as including only those articles which are exclusively manufactured out of metals. Several items which are exclusively manufactured out of metals have been specifically enumerated in Entries 1 to 3. On the contrary, the use of the expression, 'all other kinds' in the context and the setting in which it occurs, makes it impossible to read Entry No. 4 as including only those articles which are exclusively manufactured out of metals. Several items which are exclusively manufactured out of metals have been specifically enumerated in Entries 1 to 3. After enumerating those articles a general expression has been employed in Entry No. 4 to bring within its ambit all other kinds of articles manufactured out of metals. In order to find out whether a particular article is manufactured out of metals for the purpose of Entry No. 4, one has to examine whether the article is manufactured so substantially out of metals that it can reasonably be regarded as an article manufactured out of metals. In doing so, the extent of the use of materials other than metals has to be taken into consideration. If an article is manufactured substantially out of metals, merely because a small percentage of the components are made out of materials other than metals, it cannot be said that the article is not manufactured out of metals. It was not disputed by Shri Brahmavar that tractors and tractor-parts are substantially manufactured out of metals and that a small percentage of the components are made of rubber, bakelite, plastics etc. ( 6 ) IN support of his contention, Brahmavar sought assistance from this Court reported in M. Thippeswamy Setty v. Town Municipal Council, chitradurga, 1962 Mys. L. J. Supp. 455. That was a case in which this Court was required to consider as to whether cycles and petromax lights fall within the description of Entries 8 and 9 which pertiin to iron, steel and their products; and brass, copper, aluminium and other metals including alloys and their products. This Court, after examining these entries in the context in which they occur, came to the conclusion that cycle and petromax light cannot be brought under those entries. This Court, after examining these entries in the context in which they occur, came to the conclusion that cycle and petromax light cannot be brought under those entries. This Court held that in view of the language employed in Entries 8 and 9 and the context in which they occur, cycle and petromax lights could come within those entries only if it can be held that those artices are made exclusively of metals or the alloy specified in those Entries 8 and 9 went into the manufacture of cycles and petromax lights, this Court came to the conclusion that levy of octroi duty on cycles and petromax lights was beyond the competence of the Town Municipal Council of Chitradurga. The language of Entry no. 4 with which we are concerned is quite different from the language employed in Entnries 8 and 9 considered in the above decision of this court. In the said decision, ihis Court was not required to consider whether articles similar to tractors and tractor-parts come within the expression 'metals (all other kinds manufactured and unmanufactured)'. As the language employed in the entries considered by this Court in the aforesaid decision as well as the context in which they occur are different, the petitioner cannot get assistance from the said decision. ( 7 ) SHRI Brahmavar further submitted that because it is stated in entry No. 4 that articles specifically enumerated therein are included in it, We cannot read that entry in such a manner as to bring within its ambit articles which are not specifically enumerated therein. The expression 'including bicycles etc. ' enlarges the natural meaning to be given to the previous expression ' metals (all other kinds manufactured and unmanufactured)'. The word, 'including' cannot have the effect of restricting the ordinarv and natural meaning to be given to the expression 'metals (all other kinds manufactured and unmanufactured)' which precede the word 'including'. It is necessary to note that the entry enumerates the articles on which octroi duty can be levied and does not define any expression as such. The use of the word 'including' in the context is only to enlarge the meaning and not to restrict it to the items specifically enumerated after the word 'including'. It is necessary to note that the entry enumerates the articles on which octroi duty can be levied and does not define any expression as such. The use of the word 'including' in the context is only to enlarge the meaning and not to restrict it to the items specifically enumerated after the word 'including'. If any article falls within the expression metals (all other kinds manufactured and unmanufactured)', tax can be levied whether or not that article has been specifically enumerated in Enry No. 4. ( 8 ) AS tractors and tractor-parts are, in our opinion, articles manufactured substantially out of metals, the Municipality was competent under Entry No. 4 of Class VIII of Schedule II to the Act to levy octroi duly. ( 9 ) IT appears that the Municipality had issued a Notification on the 20th of March, 1968 seeking to levy octroi duty with effect from 1st of march, 1968. The said notice was quashed by this Court on the 16th of october, 1968. Thereafter, another attempt was made to levy octroi duty by issuing a Notification dt. 30th of September, 1969. That was also challenged in this Court in WP. No. 6903 of 1969. In that writ petition, an interim order of stay was granted, staying operation of the Notification. It is during the subsistence of the said stay order that fresh steps were taken for the levy of octroi duty which culminated in the issue of the impugned Notification dt. 5th of June. 1970. It was urged that as the municipality had already taken steps to levy octroi duty which was challenged in this Court, the Municipality was not competent to take fresh steps culminating in the issue of the impugned Notification. As the Notification issued previously was challenged in this Court and the operation of the same was stayed, the Municipality, which thought that the challenge to previous Notification may succeed, proceeded to take fresh steps in accordance with law for the imposition of octroi duty. The municipality, in the circumstances, was clearly entitled to take such steps in accordance with law and to abandon the steps taken previously as it thought that the same suffered from legal infirmity. There is, therefore, no substance in the contention of Shri Brahmavar that the Municipality was not competent to take fresh steps culminating in the issue of the impugned Notification. There is, therefore, no substance in the contention of Shri Brahmavar that the Municipality was not competent to take fresh steps culminating in the issue of the impugned Notification. ( 10 ) FOR the reasons stated above, this writ petition fails and the same is dismissed. --- *** --- .