Supreme Court · 1976 INSC 259 · Decided 25 October 1976
MC Dowell & Company LTD. ETC. v. Commercial Tax Officer, Vii Circle, Hyderabad ETC.
- Court
- Supreme Court of India
- Citation
- 1976 INSC 259 · [1977] 1 S.C.R. 914
- Case number
- CIVIL APPEAL No. 248/1976
- Decided
- 25 October 1976
- Bench
- HANS RAJ KHANNA, JASWANT SINGH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
• A1ulhra Pradesh General Sales Tax Act, 1957-Excise mu! countervai/i•w duty paid by the buyers directly illlo the Treasury-Neither the invoice ,;0~. books of the assessee (111a11ufact11rer) show the exci,e duty-Excise dwy..:._/f (.alls 111ul~r "any sums charged by the dealer" . Section 2 ( 1 )( s) of the Andhra Pradesh General Sales Tax Act defines ··.turnover" to mean the total amount set out in, the bill of sale ~s the' considera­ tion for t~e sale or. purchase of goods including any sums charged by tile dealer for anythmg done m respect
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