1990 (10) TMI 325 - SCH - VAT and Sales Tax

Whether lot cooly charges are collected de hors the sale and such charges do not form part of the turnover - Held that - Appeal dismissed. High Court placed reliance on its earlier judgment in Srinivasa Timber Depot v. Deputy Commercial Tax Officer 1968 (10) TMI 100 - MADRAS HIGH COURT in holding that the view as has held the field in the State of Tamil Nadu for the last 21 years, which is consistent with the provisions of the Tamil Nadu General Sales Tax Act, 1959.

Summary

The Supreme Court of India upheld the High Court's decision in a tax case regarding lot cooly charges, which are not considered part of the turnover under the Tamil Nadu General Sales Tax Act, 1959. The appeal was dismissed with no order as to costs. (Citation: 1990 (10) TMI 325 - SC)