1979 (1) TMI 223

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..... f law has been referred to this Court for its opinion: "Whether bottling charges should be included in the turnover exigible to tax under the M.P. General Sales Tax Act, 1958?" 2.. The material facts giving rise to this reference briefly are as follows The assessee was, at the material time, a distillery contractor, who, under a licence granted to him, sold country liquor to licensed retail ve .....

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..... ne by the assessee was in the nature of works contract and hence bottling charges were not liable to be included in the turnover exigible to tax. This contention, however, was not upheld by the learned Additional Commissioner, who set aside the assessment order and remanded the case for a proper computation of gross and taxable turnovers in accordance with law. Aggrieved by that order, the assesse .....

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..... ment, the Tribunal has referred the aforesaid question of law to this Court for its opinion. 3.. Having heard the learned counsel for the parties, we have come to the conclusion that this reference must be answered in the negative and against the department. In United Excise v. Commissioner of Sales Tax[1971] 28 S.T.C. 16; 1971 J.L.J. 489., a Division Bench of this Court considered the nature of .....

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