Supreme Court · 1997 INSC 225 · Decided 4 March 1997
United Breweries LTD. v. State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1997 INSC 225 · [1997] 2 S.C.R. 690
- Case number
- CIVIL APPEAL No. 8479/1994
- Decided
- 4 March 1997
- Bench
- A.M. AHMADI, S.C. SEN, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 74
Headnote
Sale of Goods Act 193(}--Sections 11, 19, 20 & 24-Taxable Turn­ over-Sale of Beer-deposit collected for bottle~Reimbursed on retum-Com- C mercial Tax Officer took into account value of bottles and crates for imposing sales tax--Upheld by both Tribunal and High Court-Held, no intention to damage~En-or committed by High Court in holding that crates and bottles sold along with beer. D The appellant company has been carrying on the business of E F G manufacture and sale of beer. A dispute arose between the appellant and sales tax authority regarding crates and bottles in which
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