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1997 (3) TMI 601 - SC - VAT and Sales TaxWhether where bottles and crates were sold along with beer and had to be included in the sale price/ Held that:- In the present case the customers clearly know the price they will have to pay for the beer. They are required to pay an additional amount by way of deposit for taking away the bottle which is refunded if the bottle is returned. If the bottle is not returned, the deposit is retained as liquidated damages for the loss of the bottle. There is a clear intention not to sell the bottle. Hence, we are of the view that the deposit cannot be considered as price of the bottles. We are of the view that the High Court was in error in holding that the crates and the bottles were sold along with the beer. In the facts of this case, the deposits could not be treated as the price of the bottles and the crates. We, therefore, set aside the judgments under appeal. The appeals are allowed
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