https://www.taxtmi.com/caselaws?id=159522 Tax on empty bottles was held to arise only at the first taxable point under the relevant scheme. A subsequent sale in the chain could not be taxed merely because the bottles had been purchased from an unregistered dealer, since the earlier taxable point had already been exhausted. The issue was treated as governed by the Court's prior ruling on the same question, and the sale of empty bottles at the second or subsequent point was therefore not liable to tax on that basis. en-us Tue, 26 Nov 1991 00:00:00 +0530 Tue, 26 Nov 2013 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159522 Tax on empty bottles was held to arise only at the first taxable point under the relevant scheme. A subsequent sale in the chain could not be taxed merely because the bottles had been purchased from an unregistered dealer, since the earlier taxable point had already been exhausted. The issue was treated as governed by the Court's prior ruling on the same question, and the sale of empty bottles at the second or subsequent point was therefore not liable to tax on that basis. Case-Laws VAT and Sales Tax Tue, 26 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159522