Full Judgment Text
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PETITIONER:
THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES, BANGALORE
Vs.
RESPONDENT:
M/S MYSORE BREWERIES LTD. & ORS.
DATE OF JUDGMENT: 04/03/1997
BENCH:
CJI, SUHAS C. SEN, SUJATA V. MANOHAR
ACT:
HEADNOTE:
JUDGMENT:
J U D G M E N T
SEN, J.
Following the decision in Civil Appeal Nos.8479-8482 of
1994 (United Breweries Limited v. State of Andhra Pradesh),
these appeals must fail.
Mr.B. Sen, appearing on behalf of the respondents has
drawn our attention to clause (ff) of sub-rule (4) of Rule 6
of the Karnataka Sales Tax Rules, 1957, which specifically
provides:-
"6(4). In determining the taxable
turnover, the amount specified in
clauses (a) to (n) shall, subject
to the conditions specified
therein, subject to the conditions
specified therein, be deducted from
the total turnover as determined
from the total turnover sub-rule
(1) -
(a) ... ... ...
to
(f) ... ... ...
(ff). all amounts falling under the
head charges for packing; that is
to say, the cost of packing
materials and cost of labour for
packing in respect of goods not
liable to tax at the hands of the
assessee, whether or not such
amounts are specified and charged
for by the dealer separately;"
Mr. B. Sen has contended that this is an additional
ground why appeals should be dismissed in this case.
The appeals are dismissed. No order as to costs.