https://www.taxtmi.com/caselaws?id=148642 Sale of I.V. fluids in bottles was treated as a composite sale, so the turnover attributable to the bottles formed part of the turnover of the fluids and, where the bottles were bought from unregistered dealers without tax paid, their disposal attracted purchase tax under the Tamil Nadu General Sales Tax Act, 1959. The purchase tax levy on the bottles was therefore sustained. Penalty could not be imposed for assessment years completed on the basis of the assessee's own returns and accounts, because those were not best judgment assessments and the penal provision was inapplicable. For the remaining years, discretionary penalty had to be reconsidered after assessing the assessee's bona fides, and those penalty orders were set aside for fresh consideration. en-us Mon, 01 Oct 2001 00:00:00 +0530 Mon, 22 Dec 2025 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148642 Sale of I.V. fluids in bottles was treated as a composite sale, so the turnover attributable to the bottles formed part of the turnover of the fluids and, where the bottles were bought from unregistered dealers without tax paid, their disposal attracted purchase tax under the Tamil Nadu General Sales Tax Act, 1959. The purchase tax levy on the bottles was therefore sustained. Penalty could not be imposed for assessment years completed on the basis of the assessee's own returns and accounts, because those were not best judgment assessments and the penal provision was inapplicable. For the remaining years, discretionary penalty had to be reconsidered after assessing the assessee's bona fides, and those penalty orders were set aside for fresh consideration. Case-Laws VAT / Sales Tax Mon, 01 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148642