Supreme Court · 1974 INSC 231 · Decided 6 November 1974
Sinclaire Murray & CO. (P) LTD. v. Commissioner of Income Tax, Calcutta
- Court
- Supreme Court of India
- Citation
- 1974 INSC 231 · [1975] 2 S.C.R. 629
- Case number
- CIVIL APPEAL No. 1357/1970
- Decided
- 6 November 1974
- Bench
- HANS RAJ KHANNA, A.C. GUPTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
Indian Income Tax Act, 1922-Sales tax collected but rwt deposited with the Government-Wheth.er could be included in the income of the assessee, 'J!le assessee t'OI!ected sales tax fro~ the purchaser but did not pay the col~ lectlons to the State Government allegmg that the sale was interstate sale the sales tax as income of the assessee. The a&essee claimed that the sales-tax realised from the purchaser did net form part of the sale price of the goods and as such did not constitute taxable receipt. The Income-tax Officer held that the. sales-tax formed part of the collSideration for
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