Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1997 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (3) TMI 484 - SC - VAT and Sales TaxWhether the deposits were liable to be treated as part of the assessee's sales turnover for the purpose of levy of sales tax? Held that:- Appeal dismissed. The consumers will be liable to pay sales tax when they return the bottles by taking back the deposits. This proposition was countered by arguing that there was a single point tax on sale of bottles. If that be so, then the charge of tax, if any, would fall on the first sale by the principal, i.e., United Brewery Company Limited. The assessee was a middle-man and could not be made liable to pay sales tax on account of "sale" of the bottles to the retailers or the consumers in any event.
|