https://www.taxtmi.com/caselaws?id=104156 The High Court ruled that deposits for bottles in liquor sales were not to be considered as part of sales proceeds for sales tax purposes. The Court emphasized that the deposits retained their refundable nature and did not transform into sale prices. It clarified that the distributor acted as a middle-man in the process and did not engage in the sale of bottles. The Court rejected the State's argument that sales tax should apply upon bottle returns, stating that any tax liability would fall on the principal, not on subsequent transactions. The appeal was dismissed, upholding the High Court's decision on the treatment of bottle deposits in liquor sales for sales tax purposes. en-us Tue, 04 Mar 1997 00:00:00 +0530 Mon, 16 Sep 2013 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104156 The High Court ruled that deposits for bottles in liquor sales were not to be considered as part of sales proceeds for sales tax purposes. The Court emphasized that the deposits retained their refundable nature and did not transform into sale prices. It clarified that the distributor acted as a middle-man in the process and did not engage in the sale of bottles. The Court rejected the State's argument that sales tax should apply upon bottle returns, stating that any tax liability would fall on the principal, not on subsequent transactions. The appeal was dismissed, upholding the High Court's decision on the treatment of bottle deposits in liquor sales for sales tax purposes. Case-Laws VAT and Sales Tax Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104156