Supreme Court · 1997 INSC 827 · Decided 18 December 1997
Premier Breweries ETC. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1997 INSC 827 · [1997] SUPP. 6 S.C.R. 671
- Case number
- CIVIL APPEAL No. 4870/1991
- Decided
- 18 December 1997
- Bench
- J.S. VERMA, S.P. BHARUCHA, S.C. SEN (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Kera/a General Sales Tax Act, 1963: ss. 5(5), (6) and S.35-E11t1y 97 of the First Schedule-Sale of liquor---Bottles packed in cardboard car­ to~Impositio11 of tax on packing materials-Assistant Commissioner im­ posing tax at the rate of 8% on the cardboard cmtons-Revised order by Deputy held the packing material is liable to tax at the same point and rate as the goods contained in the packing materiaHmposi­ tion of higher/revised rate of tax justified. The appellant-assessee was a dealerin Indian Made Foreign liquor, which was sold in- bottles packed in cardboard cartons.
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