https://www.taxtmi.com/caselaws?id=153708 Beer sold in bottles was not taxable on the combined price of beer and bottles under Item 22 where the charging entry did not cover bottled beer as such and the beer and bottle charges were separately billed. The bottle amount described as a deposit was treated as the sale price of the bottles because it was payable in advance, refundable on return, and imposed no obligation to return the containers; the transaction was therefore a sale of bottles liable to tax. Beer was also held to fall within "Indian-made foreign liquor" for Item 22 by reference to the corresponding excise definition, making it taxable under that entry. en-us Wed, 02 Feb 1983 00:00:00 +0530 Tue, 28 Jul 2026 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153708 Beer sold in bottles was not taxable on the combined price of beer and bottles under Item 22 where the charging entry did not cover bottled beer as such and the beer and bottle charges were separately billed. The bottle amount described as a deposit was treated as the sale price of the bottles because it was payable in advance, refundable on return, and imposed no obligation to return the containers; the transaction was therefore a sale of bottles liable to tax. Beer was also held to fall within "Indian-made foreign liquor" for Item 22 by reference to the corresponding excise definition, making it taxable under that entry. Case-Laws VAT / Sales Tax Wed, 02 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153708