Tamil Nadu General Sales Tax, 1959 – Section 7A – Levy of purchase Tax – Purchase of empty bottles – Course of business of manufacture and sale of Beer and IMFL – Entire scheme of Section 7-A of the Act, nowhere any exception is provided that if a particular commodity or goods would be subjected to sales tax in the event of their sale, they may not be liable to purchase tax
SUPREME COURT OF INDIA DIVISION BENCH THE COMMERCIAL TAX OFFICER AND ANOTHER — Appellant Vs. MOHAN BREWARIES AND DISTRILLERIES LIMITED — Respondent ( Before : A.M. Khanwilkar and Dinesh…