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2007 (4) TMI 357 - SC - VAT and Sales TaxWhether sale of bottles was admitted or the charges levied were bottling charges? Held that:- The matter requires reconsideration by the High Court. The High Court must on the basis of the materials available on records arrive at a finding as to whether there existed any implied contract for sale and/or whether in effect and substance keeping in view the fixation of price of different materials by the excise authorities in terms of the U.P. Excise Act and/or Rules framed thereunder any separate charges have been levied for prices of the bottles separately or not.
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