Supreme Court · 1988 INSC 253 · Decided 30 August 1988
Commissioner of Sales Tax, U.P. v. Raj Bharat Das & BROS.
- Court
- Supreme Court of India
- Citation
- 1988 INSC 253 · [1988] SUPP. 2 S.C.R. 685
- Case number
- CIVIL APPEAL No. 2456/1986
- Decided
- 30 August 1988
- Bench
- SABYASACHI MUKHERJI, M.H. KANIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
OF SALES TAX, U.P. v. RAJ BHARAT DAS & BROS. AUGUST 30, 1988 A [SABYASACHI MUKHARJI AND M.H. KANIA, JJ.) B Central Sales Tax Act, 1956: s. 2(h)-Packing expenses incurred on putting the goods in deliverable state-Whether could be included in . sale price-Whether exigible to tax. Section of the goods at the time of ·or before the delivery thereof, other than cost of freight or delivery and cash discount. 'ftle assessee carried on the business of mining and sale of silica D sand. The sales tax authorities sought to levy tax on:the packing charges that he had received from
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