Purchase Tax payable on Purchase of Empty Bottles from unregistered dealers by Beer/IMFL Manufacturers: SC

Commercial Tax Officer & Anr. Vs Mohan Brewaries and Distrilleries Ltd. (Supreme Court) Appeal filed by the revenue (Civil Appeal No. 7164 of 2013) is partly allowed by holding that the purchase turnover of the empty bottles purchased by the assessee from the unregistered dealers under bought note is exigible to purchase tax under Section 7-A of the Tamil Nadu Act; and the assessee cannot escape such liability on the strength of the Clarifications/Circulars dated 09.11.1989 and 27.12.2000. As  a necessary consequence, the appeal filed by the assessee (Civil Appeal No. 7165 of 2013) is dis...