1979 (1) TMI 223 - HC - VAT and Sales Tax

Summary

The High Court of Madhya Pradesh held that bottling charges should not be included in the turnover for tax purposes under the M.P. General Sales Tax Act, 1958. The court relied on a previous case and concluded that bottling charges were in the nature of a works contract and not part of the sale price. The reference was answered in the negative, and each party was ordered to bear their own costs.