https://www.taxtmi.com/caselaws?id=164789 The High Court upheld the Tribunal's decision to exclude bottling charges from taxable turnover, emphasizing the necessity of a distinct price for the bottles to impose tax liability. The court highlighted the legislative changes post the assessment year regarding the taxability of packaging materials. Additionally, the court dismissed the revision, affirming the Tribunal's acceptance of the dealer's accounts in the absence of conclusive incriminating evidence, ultimately ruling in favor of the assessee. en-us Tue, 22 Apr 2008 00:00:00 +0530 Tue, 09 Dec 2014 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164789 The High Court upheld the Tribunal's decision to exclude bottling charges from taxable turnover, emphasizing the necessity of a distinct price for the bottles to impose tax liability. The court highlighted the legislative changes post the assessment year regarding the taxability of packaging materials. Additionally, the court dismissed the revision, affirming the Tribunal's acceptance of the dealer's accounts in the absence of conclusive incriminating evidence, ultimately ruling in favor of the assessee. Case-Laws VAT and Sales Tax Tue, 22 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164789