https://www.taxtmi.com/caselaws?id=161948 The amended purchase-tax provision, which extends to goods "used" in manufacture or sale, brought empty bottles bought from unregistered dealers for bottling beer and IMFL within the charging net because they were used in producing and selling the finished liquor. Earlier favourable departmental clarifications remained binding on the Revenue until validly withdrawn prospectively, so a later contrary clarification could not defeat the assessee for the relevant year. Cash discount allowed on sales was excluded from turnover because it did not form part of the actual sale consideration. en-us Fri, 10 Sep 2004 00:00:00 +0530 Fri, 07 Jun 2024 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161948 The amended purchase-tax provision, which extends to goods "used" in manufacture or sale, brought empty bottles bought from unregistered dealers for bottling beer and IMFL within the charging net because they were used in producing and selling the finished liquor. Earlier favourable departmental clarifications remained binding on the Revenue until validly withdrawn prospectively, so a later contrary clarification could not defeat the assessee for the relevant year. Cash discount allowed on sales was excluded from turnover because it did not form part of the actual sale consideration. Case-Laws VAT and Sales Tax Fri, 10 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161948