Supreme Court · 1997 INSC 224 · Decided 4 March 1997
The State of Tamil Nadu v. MC. Dowell and Company LTD. Madras
- Court
- Supreme Court of India
- Citation
- 1997 INSC 224 · [1997] 2 S.C.R. 685
- Case number
- CIVIL APPEAL No. 3172/1988
- Decided
- 4 March 1997
- Bench
- A.M. AHMADI, S.C. SEN, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Sales Tax: A B Assessee--Disflibutor of liquor-Deposit Amount collected for bot- C Iles-Refunded on retum-Deposit amount included in Sales tumover for imposing sales tax-Held, no sale of bottles took place-No resale on retum of bottles-Not liable to sales tax on sale of bottles. The Ltd., the principal. The assessee had to deposit certain amounts -D for taking delivery of the liquor in bottles. On return of bottles, the deposit amount was refunded. The assessee in turn collected deposits at the same rate from its customers and refunded the amount on return of bottles. The
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