https://www.taxtmi.com/caselaws?id=168166 The HC noted that where purchase tax on empty bottles and packing material was not leviable, sales tax could still be directed on their sale within the limits of the original assessment, and the quantified levy was upheld. It further held that export duty on spirit exported to other States or Union Territories remained part of the dealer's taxable turnover because the duty was a primary burden on the manufacturer, even if collected through another person. It also ruled that taxing authorities lack jurisdiction to decide the vires of a notification, so the enhanced purchase tax notification had to be treated as operative for assessment purposes. en-us Wed, 25 Jan 2012 00:00:00 +0530 Fri, 23 Jan 2015 17:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168166 The HC noted that where purchase tax on empty bottles and packing material was not leviable, sales tax could still be directed on their sale within the limits of the original assessment, and the quantified levy was upheld. It further held that export duty on spirit exported to other States or Union Territories remained part of the dealer's taxable turnover because the duty was a primary burden on the manufacturer, even if collected through another person. It also ruled that taxing authorities lack jurisdiction to decide the vires of a notification, so the enhanced purchase tax notification had to be treated as operative for assessment purposes. Case-Laws VAT and Sales Tax Wed, 25 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168166