https://www.taxtmi.com/caselaws?id=156691 Amounts collected as bottle deposits on the sale of bottled beer are taxable as part of the sale price where the assessee cannot prove a true bailment arrangement, including an obligation to return the same bottles within a specified time. Mere accounting treatment as a deposit and later credit notes on return are insufficient without primary evidence of the transaction's substance. Once the bottles are treated as sold, the tax rate must be determined separately under the relevant statutory classification for bottles or glassware, rather than automatically at the rate applicable to beer. The applicable entry and provisions must be examined for each assessment period on the record available. en-us Fri, 28 Feb 1992 00:00:00 +0530 Mon, 23 Sep 2013 16:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156691 Amounts collected as bottle deposits on the sale of bottled beer are taxable as part of the sale price where the assessee cannot prove a true bailment arrangement, including an obligation to return the same bottles within a specified time. Mere accounting treatment as a deposit and later credit notes on return are insufficient without primary evidence of the transaction's substance. Once the bottles are treated as sold, the tax rate must be determined separately under the relevant statutory classification for bottles or glassware, rather than automatically at the rate applicable to beer. The applicable entry and provisions must be examined for each assessment period on the record available. Case-Laws VAT and Sales Tax Fri, 28 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156691