Case Law Details
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 dismissed.
FULL TEXT OF THE SUPREME COURT JUDGEMENT
1. The appeals in this batch, involving similar questions between the same parties, have been considered together and are taken up for disposal by this common judgement.
2. Civil Appeal Nos. 7164 of 2013 and 7165 of 2013, filed respectively by the revenue and the assessee, are directed against the final judgement and order dated 09.2004, passed by a Division Bench of the High Court of judicature at Madras in W.P. No. 25081 of 2002, whereby the High Court has allowed the writ petition filed by the assessee while holding, inter alia, that though the purchase turnover, with respect to the purchase of empty bottles from unregistered dealers under bought note, is exigible to purchase tax under Section 7-A of the Tamil Nadu General Sales Tax, 19591 but, the assessee is entitled for the benefit of Clarifications dated 09.11.1989 and 27.12.2000 issued by the revenue till the same were withdrawn prospectively by the Clarification dated 28.01.2002 and therefore, the revenue is not entitled to levy purchase tax for the said turnover of purchase of empty bottles for the assessment year 1996-97.
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