Purchase Tax on Empty Bottles: Supreme Court Clarifies “Use” Under Tamil Nadu Act (29 June 2020)

/ A.M. Khanwilkar, Dinesh Maheshwari, Judges, Tamil Nadu General Sales Tax Act, 1959, Tamil Nadu General Sales Tax Act, 1959 with Section 3(7), Tamil Nadu General Sales Tax Act, 1959 with Section 7-A

Purchase Tax on Empty Bottles: Supreme Court Clarifies Use Under Tamil Nadu Act (2020) LEGAL ISSUE: Whether purchase tax is applicable on empty bottles purchased by breweries. CASE TYPE: Tax Law Case Name: The Commercial Tax Officer & Anr. vs. Mohan Breweries and Distilleries Limited Judgment Date: 29 June 2020 Introduction Date of the Judgment: […]

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