Supreme Court of India
Mis. Kalyani Breweries Ltd. v. St Ate of West Bengal and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
We are of the view that the amount of Rs. 16,55,355, being the amount shown as forfeited as aforementioned, was rightly made liable to sales tax.
Judgment, page 8
From the headnote
Sales Tax: Sales Tax on sale of containers-Sale of Beer-Deposit collected on bottles-Refundable on return-No time limit for return of bottles-Balance deposit amount left with assessee-Subjected to sales tax-Tribunal held that transaction was sale and not a Bailment-Held, bailee not aware of bailment terms-Deposit rate equal to cost of bottles-No strong intention to get back bailment-Imposition of sales tax justified. The appellant-assessee, a manufacturer and seller of beer, collected deposit for bottles from customers. These were credited to "Deposit on Bottles" account. On return of empty
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