Supreme Court of India
M/s. Co-operative Company Ltd. v. Commissioner of Trade Tax, U.P.
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 hold that the learned lower courts were justified in levying tax at a different rate on the turnover on account of sale of gunny bags in C which the wheat products were sold.
Judgment, page 14
From the headnote
UP. Trade Tax Act, 1948: • c s.2(i)-Bottles of country liquor-Levy of sale tax on-High Court opining that bottling charges are part of turnover and are liable to tax- Challenge against-Held: No finding by High court that there was implied transfer condition of sale in regard to sale of bottles nor as to whether the charges recovered by assessee from its customer represent bottling charges or price of bottles-Matter needs reconsideration and is remitted back to High Court. Appellant- assessee had been carrying on the business of manufacture ' -and sale of India Made Foreign Liquor (IMFL) and
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