P. R. GOKULAKRISHNAN, J. ( 1 ) THIS Special Civil Application is for issue a writ of mandamus or any other appropriate writ order or direction declaring the levy of octroi on the entry of the goods i. e. rings supplied for the purpose of turning and machining to the petitioner as illegal and ultra vires to the Bombay Provincial Municipal Corporations Act. There is a further prayer to direct the respondent to refund the amount of Rs. 55 491 with interest at the rate of 18% from the date of recovery of the octroi amount to the petitioner. ( 2 ) IT is the case of the petitioner that the firm is carrying on business of job work of turning and machining of rings supplied by M/s. Tata Iron and Steel Co. Ltd. Calcutta and M/s. Mipco Seamless Rings (Guj.) Ltd. Broach. For this purpose the petitioner receives rough rings and makes them smooth by doing turning and machining work. In his petition the petitioner has specifically stated that the business that the petitioner is carrying on is of turning and machining of the rings supplied by these companies. It is further stated that the rings which are forged one even after turning and machining remain the same which does not result into final product for use. According to the petitioner the said ring has to undergo further process such as hardening grinding and assembling with other parts such as outer ring cage and rollers and/or balls are necessary to make it usable in the final product of the Company. Mr. Kapadia the learned Counsel appearing for the petitioner presses into service two points in support of his petition. ( 3 ) MR. Kapadia states that the definition of Octroi is as under: Octroi:"octroi means a cess on the entry of goods into the limits of a city for consumption use or sale therein". In the present case according to Mr. Kapadia there is neither consumption nor sale. As regards the use of the forged ring Mr. Kapadia states that the same cannot be used even after turning and machining since it does not result into a final product for use. Hence this article cannot attract the levy of octroi. In this connection Mr. Kapadia cited the case Arbuckle Smit and Co. Ltd. v. Greenock Corporation reported in 1960 (1) All England Law Reporter 568. Kapadia states that the same cannot be used even after turning and machining since it does not result into a final product for use. Hence this article cannot attract the levy of octroi. In this connection Mr. Kapadia cited the case Arbuckle Smit and Co. Ltd. v. Greenock Corporation reported in 1960 (1) All England Law Reporter 568. That is a case which came in appeal to the House of Lords wherein the appellants therein purchased a warehouse premises with possession on 1/03/1957 for use as a bonded store for spirits. The premises could not be so used without the approval of the commissioners of Customs and Excise. After purchase and before getting the approval alterations to the premises were made to comply with the requirements of the Commissioner. The provisional approval was granted by the Commissioner only on 13/06/1958 Thereafter the appellants therein began to use the premises as bonded store. The question arose as to whether the rates were payable in respect of the premises even if it was not occupied as a bonded store house during the period when it remained unoccupied owing to the alterations effected to the warehouse for the purpose of getting the approval of the Commissioner. In those circumstances the House of Lords held;"the appellants were not in rateable occupation of the premises during the year in question because their use for the purpose of effecting alterations was a preparing of them for future occupation but was not occupation for the purpose for which they were bought". The House of Lords further held:"it is evident therefore. that there will not be occupation in the context of rating unless some use is made of the hereditament in the course of the relevant year. Use is not a word of precise meaning but in general it conveys the idea of enjoyment derived by the user from the corpus of the object enjoyed". From this decision Mr. Kapadia states that there is absolutely no use of the forged ring got from outside for the purpose of turning and machining. ( 4 ) AS far as the present case is concerned rough forged ring received is made use in the process of turning and machining so that it will be subjected to further process of hardening grinding and assembling. ( 4 ) AS far as the present case is concerned rough forged ring received is made use in the process of turning and machining so that it will be subjected to further process of hardening grinding and assembling. Thus there is definitely use of this forged ring and it cannot be said that the product that comes out subsequent to turning and machining is useless and not marketable and it has only a scrap value. Hence we do not think the case reported in (Arbuckle Smit and Co. Ltd. s case) 1960 (1) All England Law Reporter 568 will be of any assistance to the contentions raised by the petitioner herein. ( 5 ) MR. Kapadia in this connection also cites a decision reported in 1977 STC 350 in the case of Manager Pulpally Devaswom v. The State of Kerala It is a case in which the words produce goods by manufacture came to be interpreted Kerala High Court held that manufacture implies a change but every change is not manufacture and yet every change of an article is the result of treatment labour and manipulation. It further held that something more is necessary and there must be transformation a new and different article must emerge having a distinctive name character or use. That is a case in which the trees which were felled and dressed for convenient carriage did not assume a distinct and different commercial identity and hence finally the Court observed as under:"from the facts stated by the Tribunal we are of the view that the Devaswom has not engaged itself in any transaction of a business nature. It is not established that the sale of timber was effected in the course of trade or business. The sale of spontaneously grown timber which had been felled and dressed by the Devaswom to facilitate transport cannot be characterised as sale of goods produced by it by manufacture agriculture horticulture or otherwise. Whether or not the sale of timber otherwise than in the course of trade or business would make the seller a dealer by virtue of explanation (1) to clause (xxi) of Sec. 2 read with sub-clause (e) of clause (viii) of Sec. 2. Whether or not the sale of timber otherwise than in the course of trade or business would make the seller a dealer by virtue of explanation (1) to clause (xxi) of Sec. 2 read with sub-clause (e) of clause (viii) of Sec. 2. is unnecessary for us 10 decide in the present case in view of the total absence of any evidence to warrant the conclusion that the goods sold by the Devaswom were also produced by it. In the circumstances and on the basis of the facts determined by the Tribunal the petitioner-Devaswom is not a dealer as defined under the Act". ( 6 ) THUS we do not think that the aforesaid case will have any bearing on the facts of the present case. ( 7 ) IN this case the forged ring is definitely made use of by subjecting it to turning and machining. By such process the forged ring becomes an article which only can be subjected to further process such as hardening grinding and assembling with other parts such as outer ring cage and rollers in order to make it usable in the final product of the Company. Thus the forged ring is being used to attract levy of octroi. ( 8 ) THE next point argued by Mr. Kapadia is that the octroi duty levied is different at Baroda when compared to the duty levied at Ahmedabad. This according to Mr. Kapadia is a discrimination and present duty levied by Ahmedabad Municipal Corporation had to be struck down as ultra vires the provisions of Constitution. We are afraid we cannot appreciate this contention. According to Mr. Kapadia the octroi can be levied only on calculating labour charges as has been done by Baroda Municipal Corporation and not on the basis of value of the material. The question of levying octroi has to be decided by each Municipality independently and the fact that different Municipalities have different rate of octroi cannot in our opinion vitiate the octroi charged by Ahmedabad Municipal Corporation on the basis of its Rules and Regulations. Subsequent to the oral judgment dictated by us in the Court Mr. Kapadia wanted to place certain decisions to substantiate his case to the effect that octroi is not leviable on the articles. Further Mr. Kapadia wants to equate use with manufacture. Subsequent to the oral judgment dictated by us in the Court Mr. Kapadia wanted to place certain decisions to substantiate his case to the effect that octroi is not leviable on the articles. Further Mr. Kapadia wants to equate use with manufacture. We have already discussed the provisions which enables the Municipal Corporation to levy the octroi. We have to find out whether the definition of use or consumption or sale is satisfied in this case. We have already observed that the rough forged ring received is made use in the process of turning and machining so that it will be subjected to further process such as hardening grit ding and assembling Thus there is definitely use of these forged rings and it cannot be said that the product that comes out subsequent to turning and machining is useless and not marketable and it has only a scrap value. Mr. Kapadia cited the decision in the case of Burmah Shell Oil Storage and Distributing Co. of India Ltd. Belgaum v. Belgaum Borough Municipality Belgaum reported in AIR 1963 SC 906 . This is a case where the Supreme Court had an occasion to consider consumption use or sale for the purpose of levy of octroi in respect of storage of oil. In those circumstances the Supreme Court held:"the word consumptions in its primary sense means the act of consuming and in ordinary parlance Means the use of an article in a way which destroys wastes or uses up that article. But in some legal contexts the word consumption has a wider meaning. It is not necessary that by the act of consumption the commodity must be destroyed or used up". In yet another place the Supreme Court observed:"it is not the immediate person who brings the goods into a local area who must consume them himself the act of consumption may be postponed or may be performed by some one else but so long as the goods have been brought into the local are for consumption in that sense no matter by whom they satisfy the requirements of the Boroughs Act and octroi is payable. Added to the word consumption is the word use also". In yet another place the Supreme Court observed:"consumption consists in the act of taking such advantage of the commodities and services produced as constitutes the utilization thereof". Added to the word consumption is the word use also". In yet another place the Supreme Court observed:"consumption consists in the act of taking such advantage of the commodities and services produced as constitutes the utilization thereof". The Supreme Court has further held:"it may even happen in such cases that after one consumer has performed part of the final act of consumption another portion of the final act of consumption may be performed by his heir or successor-in-interest a transferee or even one who has obtained possession by wrongful means. IN the absence of any words to limit the connotation of the word consumption to the final act of consumption it will be proper to think that the Constitution makers used the word to connote any kind of user which is ordinarily spoken of as consumption of the particular commodity". The principles laid down in the abovesaid Supreme Court decision in our view supports the reasoning and finding given by us to the effect that the forged ring is being used in the process and as such it attracts the levy of octroi. Further the decision in the case of Kathiawar Industries Ltd. v. Jaffrabad Municipality reported in 1980 GLR 79 the decision in the case of Barmah-Shell Oil Storage and Distributing Co. of India Ltd. Belgaum v. Belgaum Borough Municipality Belgaum came up for discussion. While discussing the facts of these cases the Supreme Court held:"7 In considering the meaning of the words consumption and use this Court observed in Barmah Shell case (supra) that the word consumption in its primary sense means the act of consuming and in ordinary parlance means the use of an article in a way which destroys wastes or uses up that article. But in some legal contexts the word consumption has a wider meaning. It is not necessary that by the act of consumption the commodity must be destroyed or used up. In M/s. Anwarkhan Mahboob Co. v. the State of Bombay (Now Maharashtra) and others. 1961 (1) SCR 709 the question that arose was whether conversion of one commodity into another commercially different article would amount to consumption. The facts of the case were that tobacco was purchased and in the Bombay State the stem and dust from the tobacco was removed. v. the State of Bombay (Now Maharashtra) and others. 1961 (1) SCR 709 the question that arose was whether conversion of one commodity into another commercially different article would amount to consumption. The facts of the case were that tobacco was purchased and in the Bombay State the stem and dust from the tobacco was removed. It was contended that removing the stem and dust from the tobacco did not amount to consumption of tobacco or had the effect of converting tobacco into an article commercially different. The Court held that when the tobacco was delivered in the State of Bombay for the purchase of changing it into a commercially different article viz. bidi; bidi patti the delivery was for the purpose of consumption. This Court followed the decision in State of Travancore Cochin and Ors v. Shanmugha Vilas Cashew Nut Factory and Ors 1954 SCR 53 wherein it was held that the raw cashew nuts were put through a process and new articles of commerce namely cashew nut oil and edible cashew nut kernels were obtained. The Court expressed the view that the raw cashew nut is consumed in the process. On the facts the High Court found after referring to the different processes of backing or roasting shellings pressing peeling etc. that although most of the process is done by hand part of it is also done mechanically by drums. Oil is extracted out of the outer shells as a result of roasting. After roasting the outer shells are broken and the nuts are obtained. The poison is eliminated by peeling off the inner skin By this process of manufacture the respondents really consume the raw cashew and produce new commodities. This Court accepted this finding and observed at p. 113 that the raw cashew nuts after they reach the respondents are put through a process and new articles of commerce namely cashew nut oil and edible cashew nut kernels are obtained. In Anwarkhan Mahboob Co. (supra) this Court gave the example of the process through which cotton is put through before ultimately the final product the wearing apparel is consumed by men women and children. The Court observed But before cotton has become a warring apparel it passes through the hands of different producers each of whom adds some utility to the commodity received by him. The Court observed But before cotton has become a warring apparel it passes through the hands of different producers each of whom adds some utility to the commodity received by him. There is first the act of ginning ginned cotton is spun into yarn by the spinner; the spun yarn is woven into cloth by the weaver; the woven cloth is made into wearing apparel by the tailor. At each of these stages distinct utilities are produced and what is produced is at the next stage consumed. It is usual and correct to speak of raw cotton being consumed in ginning. ( 9 ) APPLYING this test the conclusion is irresistible that when uncrushed salt is crushed in the factory it is commercially a different article and the uncrushed salt must be held to have been consumed. The word use is of wider import than consumption. It cannot be denied that the uncrushed salt has been used and by the user a new product crushed salt has come into existence". Thus from the abovesaid reasoning of the Supreme Court there cannot be any difficulty in coming to the conclusion that the process in this case in respect of the forged ring clearly establishes the user of the same in order to attract the levy of octroi. ( 10 ) MR. Kapadia also brought to our notice the decision in the case of Tata Iron and Steel Co. Ltd. v. Union of India and Ors. reported in 1988 (2) JT (SC) 581. To that case the appellant who was aggrieved by the excise duty contended that the weight should be measured only after the polishing and machining at the appellants workshop was completed while the revenue contended that the forging of the goods was complete before the machining and polishing was done to remove the excess surface or excess skin. On the definition with regard to levy of excise duty under Tariff Item Nos. 26aa and 68 the Supreme Court found that the contention of the party concerned who was the appellant deserves to be accepted. We do not think that this decision can have much assistance to the facts on hand. ( 11 ) FOR all the reasons stated by us in paragraph supra we do not find any merits in the Special Civil Application and accordingly the same is dismissed. Rule discharged. .