https://www.taxtmi.com/caselaws?id=396800 Return of empty bottles from customers was treated as a separate purchase transaction under the West Bengal Value Added Tax Act, 2003, because the bottles formed part of a composite sale of country spirit and there was no reliable material showing any distinct caution money or security deposit. The statutory provisions on goods sold with containers or packing materials did not assist the assessee on these facts, as the empty bottles were not returned under any express return arrangement. Applying the definition of purchase, the tribunal concluded that transfer of property for consideration occurred when the bottles were returned, so purchase tax was attracted and the revisional order and Bureau report were upheld. en-us Wed, 17 Jun 2020 00:00:00 +0530 Mon, 20 Jul 2020 14:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396800 Return of empty bottles from customers was treated as a separate purchase transaction under the West Bengal Value Added Tax Act, 2003, because the bottles formed part of a composite sale of country spirit and there was no reliable material showing any distinct caution money or security deposit. The statutory provisions on goods sold with containers or packing materials did not assist the assessee on these facts, as the empty bottles were not returned under any express return arrangement. Applying the definition of purchase, the tribunal concluded that transfer of property for consideration occurred when the bottles were returned, so purchase tax was attracted and the revisional order and Bureau report were upheld. Case-Laws VAT and Sales Tax Wed, 17 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396800