Supreme Court · 1997 INSC 656 · Decided 15 September 1997
MIS. Kalyani Breweries LTD. v. ST Ate of West Bengal and ORS.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 656 · [1997] SUPP. 4 S.C.R. 114
- Case number
- CIVIL APPEAL No. 4524/1989
- Decided
- 15 September 1997
- Bench
- S.P. BHARUCHA, M. JAGANNADHA RAO (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax: Sales Tax on sale of containers-Sale of Beer-Deposit collected on C bottles-Refundable on return-No time limit for return of bottles-Balance deposit amount left with assessee-Subjected to sales tax-Tribunal held that transaction was sale and not a Bailment-Held, bailee not aware of to get back bailment-Imposition of sales tax justified. D The appellant-assessee, a manufacturer and seller of beer, collected deposit for bottles from customers. These were credited to "Deposit on Bottles" account. On return of empty bottles refund was made. There was no time limit
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)