https://www.taxtmi.com/caselaws?id=160276 The Tribunal upheld the levy of tax on bottle deposit amounts collected by the petitioner for the assessment years 1981-82 and 1982-83. It found no evidence of refunds, indicating that the amounts were used in trading activities, making them taxable. Despite the petitioner's reliance on Supreme Court decisions, the Tribunal deemed them inapplicable. As a result, the tax revision cases were dismissed, affirming the tax levy on the bottle deposit. en-us Thu, 17 Feb 2000 00:00:00 +0530 Fri, 13 Dec 2013 17:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160276 The Tribunal upheld the levy of tax on bottle deposit amounts collected by the petitioner for the assessment years 1981-82 and 1982-83. It found no evidence of refunds, indicating that the amounts were used in trading activities, making them taxable. Despite the petitioner's reliance on Supreme Court decisions, the Tribunal deemed them inapplicable. As a result, the tax revision cases were dismissed, affirming the tax levy on the bottle deposit. Case-Laws VAT and Sales Tax Thu, 17 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160276