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2008 (4) TMI 699 - ALLAHABAD HIGH COURTLiability to pay any tax on the bottling charges - Held that:- This court is unable to determine the price of the bottle separately. As already noted that further enquiry has not been permitted by the apex court and the finding is to be recorded only on the basis of material on record. Therefore until and unless the price of the bottle could be determined separately no tax liability could be fastened on the dealer by taking the bottling charges fixed by the Excise Department to be the price of the bottle. Thus, the finding recorded by the appellate authority and the Tribunal cannot be disturbed in this revision. Appeal dismissed.
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