Supreme Court · 1987 INSC 5 · Decided 9 January 1987
Central Wines, Hyderabad ETC. v. Special Commercial Tax Officer ETC.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 5 · [1987] 1 S.C.R. 945
- Case number
- CIVIL APPEAL No. 1118/1981
- Decided
- 9 January 1987
- Bench
- M.P. THAKKAR, K.N. SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Andhra Pradesh General Sales .Tax Act, 1957. section 2(s)-:­ "Turnover"-Whether it includes sales tax charged from the buyer and shown in the Bill, by virtue of the expression 'any other sum charged by the dealer whatever be the description, name or object thereof' occur­ ring in the Bill or by Debit Voucher is includible in the turnover for the purposes of computing the sales tax liability of A B c i· assessees. In Andhra Pradesh, Sales tax is levied under the authority of sections 5 and SA of the A.P. General Sales Tax Act, 1957 on the D 'turnover' of a dealer.
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