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1979 (10) TMI 195 - MADRAS HIGH COURTExtract: .......s when liquor is sold. Even when the bottles are not returned and the deposits forfeited, there is no sale. We, therefore, agree with the Tribunal and hold that the deposits cannot be classified as sale price and taxed. The result is both the revision petitions fail and are dismissed with costs. Counsel s fee Rs. 250 (one set). Petitions dismissed.
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