Supreme Court · 1997 INSC 658 · Decided 16 September 1997
Mis Black Diamond Beverages and ANR. v. The Commercial Tax Officer, Central Section, Assessment Wing Calcutta and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 658 · [1997] SUPP. 4 S.C.R. 133
- Case number
- CIVIL APPEAL No. 1083/1992
- Decided
- 16 September 1997
- Bench
- S.P. BHARUCHA, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax: A B West Bengal Sales Tax Act, 1954: Section 2(d)-"Freight or delivery C charges"-Whether included within the definition of "Sale price"-Held, Yes-Bengal Finance (Sales Tax) Act, 1941-Section 2(h)-Rajasthan Sales Tax Act, 1954-Section 2(p). Words & Phrases : of Section 2(d) of West Bengal Sales Tax Act, 1954. D Section 2(d) of the West Bengal Sales Tax Act, 1954 defines "Sales price". A dispute arose as to whether the "freight or delivery charges" are to be treated as included within the words "money co11sideration"
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