https://www.taxtmi.com/caselaws?id=152885 Charges recovered for bottling country liquor under a distillery arrangement were held not to form part of the sale price or taxable turnover under the M.P. General Sales Tax Act, 1958. The Court treated bottling as an activity compelled by law and distinct from the sale transaction, rather than a contractual incident of sale. On that basis, the bottling activity was characterised as a separate works contract or service, so the related charges were excluded from turnover exigible to tax. The question was answered in the negative, in favour of the assessee. en-us Fri, 19 Jan 1979 00:00:00 +0530 Fri, 12 Jul 2013 12:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152885 Charges recovered for bottling country liquor under a distillery arrangement were held not to form part of the sale price or taxable turnover under the M.P. General Sales Tax Act, 1958. The Court treated bottling as an activity compelled by law and distinct from the sale transaction, rather than a contractual incident of sale. On that basis, the bottling activity was characterised as a separate works contract or service, so the related charges were excluded from turnover exigible to tax. The question was answered in the negative, in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 19 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152885