https://www.taxtmi.com/caselaws?id=157996 Turnover relating to bottles supplied with beer is taxed by examining whether the containers were separately sold under an express or implied agreement, or whether they formed part of an integrated sale with the contents. A separate entry in the bill or description as a deposit is not conclusive; the decisive question is whether the assessee proves a distinct sale of the bottles. Absent such proof, the bottles follow the tax treatment of the beer and are not assessed separately as containers. Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 is declaratory of this principle. en-us Sat, 05 Nov 1994 00:00:00 +0530 Mon, 14 Oct 2013 17:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157996 Turnover relating to bottles supplied with beer is taxed by examining whether the containers were separately sold under an express or implied agreement, or whether they formed part of an integrated sale with the contents. A separate entry in the bill or description as a deposit is not conclusive; the decisive question is whether the assessee proves a distinct sale of the bottles. Absent such proof, the bottles follow the tax treatment of the beer and are not assessed separately as containers. Section 6-C of the Andhra Pradesh General Sales Tax Act, 1957 is declaratory of this principle. Case-Laws VAT and Sales Tax Sat, 05 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157996