https://www.taxtmi.com/caselaws?id=162833 Amounts charged for bottles were treated as part of taxable turnover under the U.P. Trade Tax Act because the collection was characterised as bottle price rather than a refundable security deposit. The arrangement showed a sale of bottles with only a partial refund on return, not a true bailment. Section 2(h) brought within turnover sums charged for anything done by the dealer in respect of goods at or before delivery, so the bottle charges were taxable. The ruling distinguished United Breweries on the basis that that case involved a clear bailment and refundable security, while the present facts reflected sale consideration with a conditional refund. The revisions therefore failed. en-us Fri, 16 Dec 2005 00:00:00 +0530 Sat, 15 Mar 2014 11:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162833 Amounts charged for bottles were treated as part of taxable turnover under the U.P. Trade Tax Act because the collection was characterised as bottle price rather than a refundable security deposit. The arrangement showed a sale of bottles with only a partial refund on return, not a true bailment. Section 2(h) brought within turnover sums charged for anything done by the dealer in respect of goods at or before delivery, so the bottle charges were taxable. The ruling distinguished United Breweries on the basis that that case involved a clear bailment and refundable security, while the present facts reflected sale consideration with a conditional refund. The revisions therefore failed. Case-Laws VAT and Sales Tax Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162833