Supreme Court · 2007 INSC 452 · Decided 24 April 2007
M/S. Co-Operative Company LTD. v. Commissioner of Trade Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 452 · [2007] 5 S.C.R. 476
- Case number
- CIVIL APPEAL No. 2124/2007
- Decided
- 24 April 2007
- Bench
- S.B. SINHA, MARKANDEY KATJU (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
Headnote
• UP. Trade Tax Act, 1948: • c s.2(i)-Bottles of country liquor-Levy of sale tax on-High Court opining that bottling charges are part of turnover and are liable to tax- Challenge against-Held: No finding by High court that there was implied transfer condition of sale in regard to sale of represent bottling charges or price of bottles-Matter needs reconsideration and is remitted back to D High Court. Appellant- assessee had been carrying on the business of manufacture ' -and sale of India Made Foreign Liquor (IMFL) and country liquor. In respect of the assessment year
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