https://www.taxtmi.com/caselaws?id=396310 Empty bottles bought from unregistered dealers and used as an integral step in making liquor marketable attracted purchase tax under Section 7-A because such use fell within "used otherwise," even though the finished packed goods were also taxed on sale. Departmental clarifications could not displace the statutory liability once the provision had been judicially construed, so they did not bar the levy. Cash discount allowed on sales was excluded from turnover under the relevant turnover definition and was not includible. en-us Mon, 29 Jun 2020 00:00:00 +0530 Thu, 15 Oct 2020 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396310 Empty bottles bought from unregistered dealers and used as an integral step in making liquor marketable attracted purchase tax under Section 7-A because such use fell within "used otherwise," even though the finished packed goods were also taxed on sale. Departmental clarifications could not displace the statutory liability once the provision had been judicially construed, so they did not bar the levy. Cash discount allowed on sales was excluded from turnover under the relevant turnover definition and was not includible. Case-Laws VAT and Sales Tax Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396310