Valuation - sale price of the soft drinks - Merely because the ...
Case Laws VAT and Sales Tax
April 6, 2013
Valuation - sale price of the soft drinks - Merely because the soft drinks and bottles cannot be separated till they reach the end-customer, in the absence of sale of the bottle, it cannot be said that there is no transfer of the right to use the bottle - cost of bottles not to be included - HC
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