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2014 (2) TMI 151 - MADRAS HIGH COURTTax liability on packing charges - Whether packing materials separately charged, though included in the price of goods, is liable to sales tax - Held that:- As is evident from the reading of the Assessment Order this turnover relates to the packing charges relating to cement sales governed by the Cement Control Order. Thus, having regard to the limited scope of the revisional order, the liability in respect of packing charges on this turnover stands covered by the decision of the Apex Court reported in Dalmia Cement (Bharat) Ltd. & Ramco Cement Distribution Co. Pvt. Ltd. Versus State of Tamil Nadu [1992 (10) TMI 228 - SUPREME COURT OF INDIA] wherein it was specifically held that packing charges and excise duty on packing materials should not be excluded under Rule 6(cc) of the Tamil Nadu General Sales Tax Act. Thus, when charges on packing also was included in the Cement Control Order as part of the sale price, the question of deduction did not arise. Thus, applying the said decision, we reject the assessee's appeal. We make it clear that the turnover, which was the subject matter of revision as confirmed in the errata order relates to the turnover of Rs.1,43,63,569/- only relating to packing charges on the cement sales governed by the Cement Control Order - Decided against assessee.
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