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Supreme Court of India

The Commercial Tax Officer & Anr. v. Mohan Breweries and Distilleries Limited

Neutral citation
Reported as [2020] 6 S.C.R. 865
Bench A. M. Khanwilkar and Dinesh Maheshwari JJ.
Decided 29 June 2020

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 mere physical entry of goods into the octroi limits would not attract levy of octroi unless goods are brought in for use or consumption or sale.

Judgment, page 63

From the headnote

Tamil Nadu General Sales Tax Act, 1959 – s.7- – The assessee is engaged in the business of manufacture of Beer a nd IMFL products – For the purpose of the said business of manuf acture of Beer and IMFL, the assessee purchased empty bottles from unregistered dealers situated outside the State as well as from non- dealers – The High Court held that the purchase of e mpty bottles from unregistered dealers is exigible to purchase tax u/s .7- of the 1959 Act but, the assessee is entitled for the benefit of Clarifications dated 09.11.1989 and 27.12.2000 issued by the reven ue till the same were

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