JUDGMENT - M.B. SHAH, C.J. :---Distilleries Limited, Aurangabad, has filed this petition praying that the respondents - Municipal Corporation, Aurangabad and the Octroi Superintendent of the Aurangabad Municipal Corporation - be directed to levy the octroi (at the rate of 1.50 per cent) on raw material (industrial alcohols) which the petitioner is likely to import in future. It is also prayed that the order dated 16th October, 1986 or dated 22nd October, 1986 and the Bill of Demand for Rs. 8,82,538.90 ps. are illegal and, for that purpose, appropriate directions be issued. 2. It is the say of the petitioner that the petitioner-Company is manufacturing potable liquor. The petitioner is also having a licence for manufacture of potable liquor by the licensing authority under the provisions of the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966, and that the petitioner is carrying on the manufacturing of potable liquor in accordance with the terms and conditions of the licence. For the purpose of manufacturing potable liquor, the petitioner is required to import raw material, such as, rectified spirit, scotch spirit, barley malt, molasses, coal, etc. It is also pointed out that the petitioner brings rectified spirit from Chitali, Shrirampur, District Ahmednagar. 3. It is the say of the petitioner that the Municipal Corporation, Aurangabad - respondent No. 1 has adopted octroi rules, known as Aurangabad City Municipal Corporation Octroi Rules. According to the Octroi Rules, octroi is levied at the rates mentioned in Schedule "O" for the various articles. Class I consists of "articles used for food or drink by men or animals and drugs". Class III consists of articles used for fuel, lighting, washing and industrial use. As the petitioner is manufacturing potable liquor, for its manufacture, the petitioner is importing within the limits of Aurangabad City rectified spirits and it would be covered by Class III, Entry 37 of Schedule 'O' of the Octroi Rules. Despite this clear position, the respondents are demanding octroi as if the goods imported by the petitioner are covered by Entry 7 of Class I. 4. For appreciating the controversy raised by the petitioner, it would be necessary to refer to relevant entries in the Octroi Rules framed by respondent No. 1 - Aurangabad Municipal Corporation. Despite this clear position, the respondents are demanding octroi as if the goods imported by the petitioner are covered by Entry 7 of Class I. 4. For appreciating the controversy raised by the petitioner, it would be necessary to refer to relevant entries in the Octroi Rules framed by respondent No. 1 - Aurangabad Municipal Corporation. Rule 4 of the Octroi Rules provides that subject to the provisions of the Act and subject to the exemptions and provisions hereafter expressly specified, an octroi on all goods of the description given in Schedule 'O' shall on the import thereof for the purpose of consumption, use or sale within the octroi limits of the Corporation, be payable to the Corporation at the rates specified for such goods respectively in the said Schedule. For the purpose of this petition, relevant entries of Schedule 'O' are as under :--- Schedule showing the goods liable to Octroi and the rates leviable. "Item Description Rates fixed No. of goods by Corpn., Aurangabad Ad valorem Per 10 kgs. unless other - wise specified (1) (2) (3) (4) Class I - Articles used for food or drink by men or animals and drugs. 1) Grain, pulses and cereals of all sorts including gavar, soyabean, parched grain, paddy, rava, kani, kani layha, murmura, phutana and poha. 0.05 per S10 kgs. 7) Wine and spirits and beer, Ganja and bhang, opium, charas. 5% 13) Edible bacon and hams, table butter, margarine, dried or preserved fruits and betel nuts, canned fish, cheese, confectionery, jams and jellies, milk condensed and preserved, ice cream, all sorts of farinaceous foods, pickles, coca, coca beans and chocolates, biscuits and cakes, lard or edible animals fats, mawa, milk cream, chakka and curds, fruit juices, syrups and all beverages, glucose, extrose or any or it, sugar oil stores (except edible oils) preserved provisions, baking or curry powder, Saccharin, all kinds of food colours and essences-Glucose of all other kinds of malt extract, honey, papad, potato, wafers, meat preserved for whatever use and all other kinds of food or drink not specifically provided for excepting whole milk or toned milk or skim milk powder or Neera. 2% Class III- Articles used for Fuel, Lighting, Washing and Industrial use. 37) Methylated and denatured spirits and Industrial Alcohols. 1.5% Class IX- Miscellaneous 86) Goods not included in any of the above items and not specifically exempted in Schedule II. 2% Class III- Articles used for Fuel, Lighting, Washing and Industrial use. 37) Methylated and denatured spirits and Industrial Alcohols. 1.5% Class IX- Miscellaneous 86) Goods not included in any of the above items and not specifically exempted in Schedule II. 2% 5. On the basis of the aforesaid entries, it is the contention of the learned Counsel for the petitioner that raw material, namely, rectified spirit, scotch spirit and barley malt would not be covered by Entry 7, which provides for levy of octroi on wine and spirits and beer. He submitted that for barley malt, the relevant entry would be Entry 1 of Class I. 6. As regards the case of 'barley malt', learned Counsel appearing for the Municipal Corporation, submitted that, by no stretch of imagination, it can be said that barley malt is used as an article for food or can be said to be any cereals simpliciter. He, therefore, submitted that Entry 13 of Class I would be applicable to barley malt, which inter alia, provides octroi on all kinds of food, colours and essence/glucose of all other kinds of malt extract. In the alternative, he submitted that in any circumstances of the case, if Entry 13 is not applicable to barley malt, then barley malt will be covered by the residuary Entry 86. 7. In our view, the submission of the learned Counsel for the respondents requires to be accepted. By no stretch of imagination, it can be said that 'barley malt' is a cereal or an article used for food by men or animals. It is admittedly raw material for manufacturing potable liquor. It is true that Entry 13 also may not cover barley malt, because it cannot be termed as essence/glucose of all other kinds of malt extract. As it cannot be used as food, it would not be covered by phrase "all other kinds of foods" used in Entry 13. In this view of the matter, the only entry which would be applicable is Entry 86. It is true that the rate specified for Entry 13 and Entry 86 is the same, that is, 2.00 per cent ad valorem; and the Municipal Corporation has demanded octroi at the rate of 2.00 per cent for barley malt. In this view of the matter, the only entry which would be applicable is Entry 86. It is true that the rate specified for Entry 13 and Entry 86 is the same, that is, 2.00 per cent ad valorem; and the Municipal Corporation has demanded octroi at the rate of 2.00 per cent for barley malt. In this view of the matter, it cannot be said that the demand made by the Corporation of octroi at the rate of 2.00 per cent on barley malt is in any way illegal or de hors the Octroi Rules. 8. However, the main controversy in this petition is with regard to levy of octroi on rectified spirit. It is the contention of the learned Counsel for the petitioner that rectified spirit is by itself an industrial alcohol and, therefore, Entry 37, Class III of Schedule O of the Octroi Rules would be applicable. As against this, the learned Counsel for the Corporation, submitted that Entry 7 specifically provides for levy of octroi on "wine and spirits and beer". The word 'spirits' would include "rectified spirit". 9. The learned Counsel for the petitioner further submitted that even if the word 'spirits' is not defined in the Octroi Rules, yet its meaning is to be gathered from the heading of Class I. The heading clearly specifies that it should be an article used for food or drink by man or animal, and, in the present case, the rectified spirit, which is imported by the petitioner-Company, cannot be used or consumed as an article of food or drink by men. For this proposition he has relied upon a decision rendered by the Supreme Court in (Synthetics Chemicals Ltd. v. State of U.P. and others)1, A.I.R. 1990 S.C. 1927. 10. As against this, the learned Counsel for the respondents, has relied upon the various definitions given to the words "rectified spirit" and "spirit" under the Bombay Prohibition Act and Rules. 11. Considering the aforesaid contentions, as submitted by the learned Counsel, we will first refer to the relevant definition given to the words "spirit", "rectified spirit" and "denatured spirit" under the Bombay Prohibition Act, 1949 and the Rules. Sections 2(10), 2(10-a), 2(37) and 2(43) read as under : "2. 11. Considering the aforesaid contentions, as submitted by the learned Counsel, we will first refer to the relevant definition given to the words "spirit", "rectified spirit" and "denatured spirit" under the Bombay Prohibition Act, 1949 and the Rules. Sections 2(10), 2(10-a), 2(37) and 2(43) read as under : "2. In this Act, unless there is anything repugnant in the subject or context,--- (10) 'denatured' means subjected to a process prescribed for the purpose of rendering unfit for human consumption; (10-a) 'denatured spirituous preparation' means any preparation made with denatured spirit or denatured alcohol and includes lacquers, French Polish, and varnish prepared out of such spirit or alcohol ; (37) 'rectification' includes every process whereby liquor is purified or refined; (43) 'spirit' means any liquor containing alcohol and obtained by distillation whether it is denatured or not." Rule 2(g) of the Bombay Rectified Spirit (Transport in Bond) Rules, 1951, defines that "rectified spirit" includes absolute alcohol". Rule 2(g) of the Bombay Rectified Spirit (Transport in Bond) Rules, 1951, defines, 'spirit' to mean and include "rectified spirit and absolute alcohol". 12. With regard to the "denatured spirit", Rule 2(2) of the Bombay Denatured Spirit Rules, 1959, provides that, "denatured spirit" means rectified spirit denatured in accordance with the process described in the Form D.S.I.". Rule 2(14) of the said Rules also defines the word 'spirit' to mean "rectified spirit of not less than 66 O.P. strength, and includes absolute alcohol". Rule 2(19) of the said Rules is as under :--- "The expression 'ordinary denatured spirit', 'methylated industrial denatured spirit' and 'special industrial denatured spirit' means ordinary denatured spirit, methylated industrial denatured spirit and special industrial denatured spirit manufactured in accordance with the process prescribed by regulations made in that behalf by the Commissioner under the Act." 13. Similarly, the Maharashtra Manufacture of Beer and Wine Rules, 1966, also defines the words, 'beer', 'spirit' and 'wine' in Rule 2(ii), (xxiii) and (xxvii) as under :--- "(ii) 'Beer', means any liquor prepared from malt or grain with or within the addition of sugar and with hops and includes ale, porter and stout. (xxiii) 'spirit' includes rectified spirit, absolute alcohol and other distilled spirit not less than 42 per cent of proof strength. (xxiii) 'spirit' includes rectified spirit, absolute alcohol and other distilled spirit not less than 42 per cent of proof strength. (xxvii) 'wine' means the fermented juice of grapes or other fruits with or without the addition of sugar or jaggery, the fermentation being produced by the yeast naturally present on the skin of fruit or added externally and having alcoholic strength not exceeding 42 per cent of proof spirit." 14. Similarly, the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966, define the words "potable liquor" and 'spirit' as under :--- "2(m) 'potable liquor' means brandy, whiskey, rum, gin or any other liquor manufactured by the process of distillation, or by compounding or blending spirit with essence, colouring and flavouring substances. (n) 'spirit' means rectified spirit including absolute alcohol." 15. From the aforesaid various definitions of the word 'spirit' given under the Bombay Prohibition Act and the Rules, it is clear that the word 'spirit' is a generic term and it includes "rectified spirit". 'Rectified Spirit' is purified or refined liquor. Further, it is also clear from the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules that "potable liquor" would mean blending spirit with essence, colouring and flavouring substances. It also includes brandy, whisky, rum, gin or any other liquor manufactured either by the process of distillation or by compounding. 16. The words 'beer' and 'wine' are defined by the Maharashtra Manufacture of Beer and Wine Rules. 'Beer', as stated above, means "any liquor prepared from malt or grain" and 'wine' means "fermented juice of grapes or other fruits and having alcoholic strength not exceeding 42 per cent of proof spirit". As against this in the same Rules also, the word 'spirit' is defined to include rectified spirit and other distilled spirit not less than 42 per cent of proof strength. 17. In the context of the aforesaid definitions, if the Entries in the Octroi Rules are appreciated, it would be apparent that 'wine', 'spirit' and 'beer' will have a meaning, which is assigned to it under the Bombay Prohibition Act and the Rules. The word 'spirit' would include "rectified spirit", which is purified or refined liquor which can be used for human consumption. 18. As against this, Entry 37 merely provides for methylated and denatured spirit and industrial alcohol. The word 'spirit' would include "rectified spirit", which is purified or refined liquor which can be used for human consumption. 18. As against this, Entry 37 merely provides for methylated and denatured spirit and industrial alcohol. This Entry is to be read in the context with its heading, that is, articles used for fuel, lighting, washing and industrial use. If the methylated or denatured spirit is imported for the industrial use, it would be covered by the said Entry 37. Similarly, if the industrial alcohol is imported for the industrial use, it would be covered by the said Entry. 19. However, learned Counsel for the petitioner, submitted that the petitioner is engaged in import of rectified spirit for the purpose of manufacturing potable liquor, and, therefore, it is for industrial use. 20. In our view, this submission cannot be accepted, because, it is true that the petitioner is importing rectified spirit for manufacturing potable liquor, but the word "potable liquor" itself is given meaning to include "blending spirit with essence, colouring and flavouring substances". But, this would not mean that without blending spirit with essence, colouring and flavouring substances, the said spirit cannot be consumed by the human being, or, it cannot be used for drinking by men. 21. Now, we may refer to the decisions relied upon by the learned Counsel for the petitioner in support of his contention. Firstly, he relied upon the decision rendered by the Supreme Court in (Nagar Mahapalika, Bareilly v. State of U.P. and others)2, A.I.R. 1988 S.C. 850. In that case, the question which was considered by the Supreme Court was with regard to levy and realisation of octroi duty by Nagar Mahapalika, Bareilly in Uttar Pradesh on rectified spirit. The relevant rule under consideration before the Supreme Court was:--- ".....Class III --- Articles of Lighting, Fuel, Washing and Lubricants. 7. Methylated denatured and rectified spirit ... Re. 0.05 per litre Class IV --- Tobacco and other intoxicating goods. 6. Foreign imported liquor and all kinds of wines made in India .... Re. 1 per litre." It was asserted on behalf of the Bareilly Municipality that rectified spirit is falling in the Entry "Foreign imported liquor and all kinds of wines made in India". Re. 0.05 per litre Class IV --- Tobacco and other intoxicating goods. 6. Foreign imported liquor and all kinds of wines made in India .... Re. 1 per litre." It was asserted on behalf of the Bareilly Municipality that rectified spirit is falling in the Entry "Foreign imported liquor and all kinds of wines made in India". As against this, it was asserted on behalf of the respondents that the plain spirit is nothing but rectified spirit and the octroi duty could not be charged upon it in excess of Re. 0.05 per litre under Item No. 7 of Class III. In that context, the Court held that the normal meaning of the expression "foreign imported liquor or all kinds of wine made in India" would not fit in the description of the rectified spirit. Ordinary people would not consider rectified spirit to be foreign imported liquor or all kinds of wines made in India. The Court, therefore, held that by any common notion, it could not be considered that the respondents, having regard to the nature of the goods, brought into the territory liquor or wine. It was further observed that all the items in one group should be considered in a generic sense and that Class III of the Schedule in that case was intended to deal with the subjects of methylated, denatured and rectified spirit which were brought within the limits of Nagar Mahapalika for use as articles for lighting, fuel, washing and lubricants at the low rate of Re. 0.05 per litre while liquor brought within its limits for use as an article of intoxication was intended to be subjected to levy of octroi duty at the higher rate of Re. 1 per litre. 22. In our view, the aforesaid judgment only interprets Entry No. 7 of Class III and Entry No. 6 of Class IV of the octroi rules framed by the Nagar Mahapalika, Bareilly in Uttar Pradesh. In the present case, the relevant Entry 7 clearly provides for levy of octroi on wine, 'spirits' and beer. It also provides separate levy of octroi on methylated denatured spirit and industrial alcohol. 23. In the present case, the relevant Entry 7 clearly provides for levy of octroi on wine, 'spirits' and beer. It also provides separate levy of octroi on methylated denatured spirit and industrial alcohol. 23. However, the learned Counsel for the petitioner, relied upon the observations in paragraph 7 of the aforesaid judgment and submitted that at the time when the goods are brought within the octroi limits of Aurangabad Municipal Corporation, rectified spirit cannot be used for human consumption. For that purpose, he submitted that in the aforesaid judgment, it is clearly held that duty is imposed at the time of entry and not how it is used thereafter. The taxable event for the imposition of octroi is the entry and the nature and type of the goods at the point of entry is the relevant factor. 24. On the contrary, this very paragraph is relied upon by the learned Counsel for Municipal Corporation - for substantiating his contention that rectified spirit is plain spirit when it is brought within the limits of the Aurangabad Municipal Corporation. 25. In our view also, it is true that the taxable event for the imposition of octroi is the entry and the nature and type of goods at the point of entry and is the only factor, which is required to be taken into consideration. But, as discussed above, considering the various definitions given to the word 'spirit', which includes "rectified spirit", it would be very difficult to hold that "rectified spirit" cannot be termed as 'spirit', because from that spirit, the petitioner is to manufacture potable liquor. Admittedly, it is not denatured spirit or industrial alcohol which would normally be unfit for human consumption. 26. The learned Counsel for the petitioner further relied upon the decision of the Supreme Court in Synthetics Chemicals Ltd. v. State of U.P. and others, A.I.R. 1990 S.C. 1927. In that case, the Court was required to consider whether the vend fee in respect of the industrial alcohol under different legislations and rules in different States is valid on the basis of competence of the State Legislatures to levy vend fee on the industrial alcohol. The Court dealt with the following three questions : (i) whether the power to levy excise duty in case of industrial alcohol was with the State Legislature or the Central Legislature? The Court dealt with the following three questions : (i) whether the power to levy excise duty in case of industrial alcohol was with the State Legislature or the Central Legislature? (ii) what is the scope and ambit of Entry 8 of List II of the Seventh Schedule of the Constitution? (iii) whether the State Government has exclusive right or privilege of manufacturing, selling, distributing, etc., of alcohols including industrial alcohol? The extent, scope and ambit of such right or privilege? In the context of Entries 52 and 84 in List I and Entry 8 in List II, the Court observed in paragraphs 53 and 54 as under :--- "53. ... These submissions have been made on the assumption that industrial liquor or ethyl alcohol is for human consumption. It is important to emphasise that the expression of a Constitution must be understood in its common and normal sense. Industrial alcohol as it is, is incapable of being consumed by a normal human being. The expression 'consumption' must also be understood in the sense of direct physical in take by human beings in this context. It is true that utilisation in some form or the other is consumption for the benefit of human beings. If industrial alcohol is utilised for production of rubber, tyres used, the utilisation of those tyres in the vehicle of man cannot in the context in which the expression has been used in the Constitution, be understood to mean that the alcohol has been for human consumption." (Emphasis supplied) "54. We have no doubt that the framers of the Constitution when they used the expression, 'alcoholic liquor for human consumption', they meant at that time and still the expression means that liquor which as it is consumable in the sense capable of being taken by human being as such as beverage of drinks. Hence, the expression under Entry 84, List I must be understood in that light. ...." Learned Counsel for the petitioner heavily relied upon the following observations in paragraph 73 for contending that rectified spirit is industrial alcohol :--- "It has to be borne in mind that by common standards ethyl alcohol (which has 95%) is an industrial alcohol and is not fit for human consumption. The petitioners and the appellants were manufacturing ethyl alcohol (95%) (also known as rectified spirit) which is an industrial alcohol. The petitioners and the appellants were manufacturing ethyl alcohol (95%) (also known as rectified spirit) which is an industrial alcohol. ISI specification has divided ethyl alcohol (as known in the trade) into several kinds of alcohol. Beverage and industrial alcohols are clearly and differently treated. Rectified spirit for industrial purposes is defined as 'spirit purified by distillation having a strength not less than 95% of volume by ethyl alcohol.' Dictionaries and technical books would show that rectified spirit (95%) is an industrial alcohol and is not potable as such. It appears, therefore, that industrial alcohol which is ethyl alcohol (95%) by itself is not only non-potable but is highly toxic. The range of spirits of potable alcohol is from country spirit to Whisky and the Ethyl Alcohol content varies between 19 to about 43 per cent. These standards are according to the ISI specifications. In other words, ethyl alcohol (95%) is not alcoholic liquor for human consumption but can be used as raw material input after processing and substantial dilution in the production of Whisky, Gin, Country Liquor, etc. In many decisions, it was held that rectified spirit is not alcohol fit for human consumption. ...." The aforesaid observations clarify that rectified spirit for industrial purposes is the spirit purified by distillation having strength not less than 95% of ethyl alcohol. For getting benefit that the petitioner was importing industrial alcohol, it is required to be specified to the octroi authorities that it was a rectified spirit of 95% of ethyl alcohol and it was to be used for industrial purposes. One of the Invoices, which is produced on record by the respondent - Municipal Corporation, indicates that the petitioner has imported compound alcoholic preparation having the strength of 55% V/V i.e. underproof strength only for the manufacture of alcoholic beverages. Further it is not the case of the petitioner that rectified spirit or the spirit brought by the petitioner is for industrial purposes which is to be used for the purposes such a production of rubber, tyres, lacquers varnishes, French Polish and such other industrial items. 27. Further it is not the case of the petitioner that rectified spirit or the spirit brought by the petitioner is for industrial purposes which is to be used for the purposes such a production of rubber, tyres, lacquers varnishes, French Polish and such other industrial items. 27. However, the learned Counsel for the petitioner submitted that in the said judgment it is mentioned that rectified spirit (95%) is an industrial alcohol and it is not potable and as such, therefore, rectified spirit brought by the petitioner should be considered as an industrial alcohol covered by Entry 37 of Class II of the Schedule. In our view, this submission cannot be accepted. As stated hereinabove, rectified spirit of 95% ethyl alcohol was considered to be industrial alcohol as it was brought for industrial purposes only. 28. In the aforesaid case, in paragraph 3 itself, the Court has clarified that the bunch of cases dealt by it were in respect of industries which were not concerned with potable alcohol for the purpose of human consumption. The case were predominantly and primarily concerned with using ethyl alcohol (rectified spirit) as an industrial raw material; this industrial alcohol is required as an input for further manufacture of down-stream products. 29. With regard to validity of levies made by the State on alcohol which is utilised by the industries for manufacturing the products where alcohol is the raw material, the Court has in paragraph 87 of the judgment, held that such imposition must go as being invalid in law so far as the industrial alcohol is concerned. However, it is clarified that this will not affect any impost so far as potable alcohol as commonly understood is concerned; it will not affect any imposition of levy on industrial alcohol fee where there are circumstances to establish that there was quid pro quo for the fee sought to be imposed and that this will not affect any regulating measure as such. This is further made clear in paragraph 95 of the judgment wherein the Court has observed that a comparison of the language of Entry 84 in List I and Entry 51 in List II clearly demonstrates that the powers of taxation on alcoholic liquors have been based on the way in which they are used as admittedly alcoholic liquor is a very wide term in the alcoholic liquors but our Constitution makers distributed them in two heads viz. (a) for human consumption and (b) other than for human consumption. Alcoholic liquors which are for human consumption were put in Entry 51, List II authorising the State Legislature to levy tax on them whereas alcoholic liquors other than for human consumption have been left to the Central Legislature under Entry 84 for levy of duty of excise. And in that context the Court has held that the State Legislature has no authority to levy duty or tax on alcohol which is not for human consumption as that can only be levied by the Centre. In the last paragraph it is specifically clarified that the Court was not concerned with the trade in alcoholic liquors meant for human consumption and, therefore, in view of the clear demarcation of authority under various items in the three Lists, Entry 8, List II could not be invoked to justify the levies which have been imposed by the State in respect of alcoholic liquors which are not meant for human consumption. 30. This aspect is also clarified by the Supreme Court in the decision rendered by the Supreme Court in (Khoday Distilleries Ltd. and others v. State of Karnataka and others)3, 1995(1) S.C.C. 574 . In the case of Synthetics Chemicals Ltd., the Court has observed that the said decision was pertaining to the trade of business in the denatured spirit or industrial alcohol and it does not take the view that a citizen has a fundamental right to trade or business in potable liquor, but, on the contrary, held that he has no such right. In paragraph 61 the Court held - "That the decision is confined to trade or business in industrial alcohol which is legitimately used for industrial purpose and not for consumption as an intoxicating drink. In paragraph 61 the Court held - "That the decision is confined to trade or business in industrial alcohol which is legitimately used for industrial purpose and not for consumption as an intoxicating drink. The Court has also there not taken any exception to the right of the State to place reasonable restrictions on the trade or business even of industrial alcohol to prevent its diversion for the use in or as intoxicating beverage". From the aforesaid observations it is also clear that the decision rendered in the case of Synthetics Chemicals Ltd., deals with industrial alcohol used for industrial purposes and not for consumption as an intoxicating drink. 31. In the present case, the spirit which is brought by the petitioner is admittedly to be used for drink and not for any industrial purpose. It is to be used for human consumption. We also agree with the learned Counsel for both the parties that `Entries of octroi schedule are to be interpreted in the context of their classification. Class I of Schedule 'D' provides for levy of Octroi on "articles used for food or drink by men or animals and drugs". Entry 7 provides for wine and spirits and beer. Admittedly the spirit which is brought within the limits of Aurangabad Municipal Corporation is used for preparing drinks by men. As against this, Class III provides for 'articles used for fuel, lighting, washing and industrial use'. In that context Entry 37 provides for methylated and denatured spirits and industrial alcohols. The spirit which is brought by the petitioner is not methylated or denatured spirit nor it is used as industrial alcohol. It is not brought as one of the raw material for the manufacture of industrial output such as synthetic rubber or medicinal and toilet preparations. As stated above, the Bombay Prohibition Act defines "denatured spirit" and "denatured spirituous preparation" to mean any preparation made with denatured spirit or denatured alcohol and includes lacquers, french polish and varnish prepared out of such spirit or alcohol. Further Rule 2(19) of the Bombay Denatured Spirit Rules, 1959 provides that "ordinary denatured spirit", "methylated industrial denatured spirit and special industrial denatured spirit means ordinary denatured spirit, methylated industrial denatured spirit and special industrial denatured spirit manufactured in accordance with the process prescribed by regulations made in that behalf by the Commissioner under the Act. Further Rule 2(19) of the Bombay Denatured Spirit Rules, 1959 provides that "ordinary denatured spirit", "methylated industrial denatured spirit and special industrial denatured spirit means ordinary denatured spirit, methylated industrial denatured spirit and special industrial denatured spirit manufactured in accordance with the process prescribed by regulations made in that behalf by the Commissioner under the Act. Admittedly, the spirit which is brought by the petitioner is not such denatured spirit which is to be used for industrial purpose. 32. Hence, in our view, it cannot be said that Municipal Corporation is arbitrarily levying and recovering octroi on the basis of Entry 7 in Class I on the 'spirits' brought by the petitioner or that the Corporation is required to levy octroi on the basis of Entry 37 in Class III of the Octroi Rules. 33. In the result, the petition is dismissed with no order as to costs. Interim relief stands vacated. Rule discharged. 34. Interim relief was granted by this Court on 24th October, 1986 to the following effect : "... The respondents are restrained from recovering octroi from the petitioner at any rate's higher than 1.5% ad valorem. This interim relief shall be liable to be modified after the respondents file their return. For the balance of the disputed rates, the petitioner shall furnish Bank guarantee of Rs. Fifteen Lakhs. Operation of respondents' letters dated 16th and 22nd October, 1986 (Ex. E G) suspended. The aforesaid guarantee shall cover this demand as well as future demands." 35. At the request of the learned Counsel for the petitioner, the above interim relief shall continue for a period of eight weeks from today. 36. Issuance of certified copy of this judgment is expedited. Petition dismissed.