https://www.taxtmi.com/caselaws?id=158045 The Commissioner's revisional power under the Andhra Pradesh General Sales Tax Act was held to extend to orders of the Deputy Commissioner (Appeals), and Rule 44-A could not curtail that statutory jurisdiction. The objection to competence therefore failed. The value of bottles and the claimed bottle deposit were also held to form part of taxable turnover because the beer and bottles were sold at a single composite price, the later bifurcation was treated as artificial, and section 6-C deemed packing material sold with the goods. The bottle value and deposit were accordingly taxable at the rate applicable to the contents. en-us Tue, 01 Mar 1994 00:00:00 +0530 Tue, 15 Oct 2013 16:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158045 The Commissioner's revisional power under the Andhra Pradesh General Sales Tax Act was held to extend to orders of the Deputy Commissioner (Appeals), and Rule 44-A could not curtail that statutory jurisdiction. The objection to competence therefore failed. The value of bottles and the claimed bottle deposit were also held to form part of taxable turnover because the beer and bottles were sold at a single composite price, the later bifurcation was treated as artificial, and section 6-C deemed packing material sold with the goods. The bottle value and deposit were accordingly taxable at the rate applicable to the contents. Case-Laws VAT and Sales Tax Tue, 01 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158045