Supreme Court · 2020 INSC 446 · Decided 29 June 2020
The Commercial Tax Officer & ANR. v. Mohan Breweries and Distilleries Limited
- Court
- Supreme Court of India
- Citation
- 2020 INSC 446 · [2020] 6 S.C.R. 865
- Case number
- CIVIL APPEAL No. 7164/2013
- Decided
- 29 June 2020
- Bench
- A.M. KHANWILKAR, DINESH MAHESHWARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Tamil Nadu General Sales Tax Act, 1959 - s.7-A - The assessee is engaged in the business of manufacture of Beer and IMFL products - For the purpose of the said business of manufacture of Beer and IMFL, the assessee purchased empty bottles from outside the State as well as from non- dealers - The High Court held that the purchase of empty bottles from unregistered dealers is exigible to purchase tax u/s.7-A of the 1959 Act but, the assessee is entitled for the benefit of Clarifications dated 09.11.1989 and 27.12.2000 issued by
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