1997 (5) TMI 387

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..... per : Justice U.L. Bhat, President]. The dispute in the appeal relates to 19 revised price lists, some filed in respect of the year 1985-86 and others filed in respect of the year 1986-87. Appellant, manufacturer of Horlics was filing price lists. Prices declared in the original price lists were prices exclusive of sales tax payable for the current period. We are told that in the original .....

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..... the appellant collects sales tax from the buyers and makes over the same to the State Government. But it may so happen that there may be dispute regarding sales tax payable and ultimately the sales tax authorities may after a period of a few years finally settle the controversy which would result in the appellant being required to pay additional amounts by way of sales tax for previous period. Wh .....

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