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Documents citing The State Of Tamil Nadu vs Mc. Dowell And Company Ltd., Madras on 4 March, 1997

Sri Satya Winery And Distillery Pvt. ... vs State Of A.P. on 21 September, 2005

In State of Tamil Nadu v. McDowell and Co. Ltd. [1997] 105 STC 172 the apex Court had an occasion to consider the issue as to the assessability of deposits for the return of the bottles received by the distributor from its purchasers. In that case the assessee-dealer was a distributor of liquor for the principal United Breweries. As per the facts recorded, the principal was charging separately deposits with reference to the bottles in which liquor was sold. The assessee in turn similarly charged its customers at the same rate of deposit at which the assessee was charged by the principal. The said procedure was stated to have been followed year after year. From time to time the rate of deposit was enhanced due to shortage of empty bottles. In the sale notes it was specifically stated "empty bottle deposit is refundable against the return of the bottles at the brewery. The freight on return of empties and breakages will be on purchaser's account". In the copies of the bills issued the price of liquor was separately shown and the sales tax was added to it. In the assessment proceedings, the assessing authority was of the view that there was a sale of the bottles by the principal to the purchaser and the deposit amount had to be included in the turnover and accordingly taxed. The Tribunal, however, took the view that the receipts were only deposits and not the price realised on sale of the bottles. The deposit amount could not be taxed in any way as price of bottles. According to the High Court this was a clear case where the deposit retained the character of deposit and did not acquire the character of sale price of the goods. The State further carried the matter in appeal before the apex Court. The apex Court confirmed the view of the High Court observing that the principal used to collect the deposits from the assessee whenever liquor was sold and the amount collected towards the bottle deposit is kept separate and whenever the bottles are returned, the principal used to refund the amount of deposits. The assessee in turn collects deposits at the same rates from its customers and return the same after collecting the bottles. From a perusal of the judgment it is clear that the issue was not decided with reference to any specific provision dealing with the subject, on the other hand, the decision was rendered purely on the facts recorded.
Andhra HC (Pre-Telangana) Cites 26 - Cited by 8 - B S Reddy - Full Document

The Commissioner, Trade Tax vs The Cooperative Co. Ltd. on 16 December, 2005

4. The Tribunal up held the order of the First Appellate Authority relying upon the decision of this Court in the case of Dyer Meakin Breweries v. Commissioner of Sales Tax, U.P. reported in STC 1972 (29) page 69 and the decision of Apex Court in the case of United Breweries Ltd. v. State of Andhra Pradesh and State of Tamil Nadu v. Mc Dowell & Company Limited 1997 (105) STC page 172.
Allahabad High Court Cites 5 - Cited by 0 - R Kumar - Full Document
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