https://www.taxtmi.com/caselaws?id=153707 The court ruled in favor of the assessees, determining that the deposit amount written off did not constitute the "sale price" of tins and was not subject to sales tax. The court concluded that the transactions between the assessees and their customers regarding the deposit for tins were bailments, not sales. Therefore, the court held that the assessees were not liable to pay sales tax on the deposit amount for tins. en-us Wed, 02 Mar 1983 00:00:00 +0530 Sat, 27 Jul 2013 13:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153707 The court ruled in favor of the assessees, determining that the deposit amount written off did not constitute the "sale price" of tins and was not subject to sales tax. The court concluded that the transactions between the assessees and their customers regarding the deposit for tins were bailments, not sales. Therefore, the court held that the assessees were not liable to pay sales tax on the deposit amount for tins. Case-Laws VAT and Sales Tax Wed, 02 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153707