1997 (3) TMI 536 - SC - VAT and Sales Tax

TURNOVER SALE PRICE SALE OF LIQUOR IN BOTTLES AND CRATES DEPOSIT COLLECTED FROM PURCHASERS FOR BOTTLES AND CRATES RETURNED UPON RETURN OF BOTTLES AND CRATES DEPOSIT DOES NOT FORM PART OF SALE PRICE

Summary

The Supreme Court dismissed the appeals based on the decision in United Breweries Ltd. v. State of Andhra Pradesh. The appeals were dismissed as clause (ff) of sub-rule (4) of rule 6 of the Karnataka Sales Tax Rules, 1957 was not in favor of the appellant. No order as to costs.