Supreme Court · 2010 INSC 575 · Decided 7 September 2010
M/S. India Meters LTD. v. State of Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 2010 INSC 575 · [2010] 11 S.C.R. 22
- Case number
- CIVIL APPEAL No. 1032/2003
- Decided
- 7 September 2010
- Bench
- DALVEER BHANDARI, DEEPAK VERMA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales tax - Freight and insurance charges incurred by the dealer - Levy of Sales tax on - Held: Freight and C insurance charges incurred by the dealer form part of the sale price - Therefore, ·the same would fall within scope of 'turnover' and sales tax is leviable on it - Tamil Nadu and (r) - Tamil Nadu General Sales Tax Rules, 1959 - r. 6 (c) - Central Sales Tax Act, 1956. D Words and Phrases - 'Sale' and 'Turnover' - Meaning of, in the context of ss. 2(n} and (r) respectively of Tamil Nadu General Sales Tax Act, 1959. The appellant-assessee did not include the freight E
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