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TMI Blog2010 (11) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. [1997] 107 STC 190 (SC) were entirely different. In that case the apex court has observed that Now, there is nothing on record which indicates that the terms under which the deposits would be repaid were communicated to the assessee's customers. There is no suggestion that there was an oral communication of such terms to the customers or that there was any trade usage in this behalf . . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated March 25, 1997 and the letter dated March 28, 1997 on which the emphasis is made by the applicant to establish that there was a commu nication about charging of security and the refund of security on the return of the bottles have not been referred in the assessment order. It is doubtful whether these two letters are part of the assessment record. It is also not clear that whether any pleadi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Tribunal that the amount of security, which has been forfeited on account of non-return of bottles is liable to be taxed in view of the decision of the apex court in the case of Kalyani Breweries Ltd. [1997] 107 STC 190 (SC), is liable to be set aside. This aspect of the matter requires re-consideration in the light of the law laid down by this court in the case of Digboi Petrolium Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X
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