The Deputy Commissioner of Commercial Taxes, Bangalore Vs. M/s. Mysore Breweries Ltd. & Ors.
EmailAppeal: Civil Appeal Nos.892-94 of 1991
(From the Judgment and Order dated 17.08.1990 of the Karnataka High Court in W.A.Nos. 275-76/84 with STRP No. 50 of
(From the Judgment and Order dated 17.08.1990 of the Karnataka High Court in W.A.Nos. 275-76/84 with STRP No. 50 of
Petitioner: The Deputy Commissioner of Commercial Taxes, Bangalore
Respondent: M/s. Mysore Breweries Ltd. & Ors.
Apeal: Civil Appeal Nos.892-94 of 1991
(From the Judgment and Order dated 17.08.1990 of the Karnataka High Court in W.A.Nos. 275-76/84 with STRP No. 50 of
(From the Judgment and Order dated 17.08.1990 of the Karnataka High Court in W.A.Nos. 275-76/84 with STRP No. 50 of
Judges: A.M. AHMADI CJI, SUHAS C. SEN & SUJATA V. MANOHAR, JJ.
Date of Judgment: Mar 04, 1997
Appearances:
M. Veerappa, Advocate for the Appellant.
B. Sen, Senior Advocate, Praveen Kumar George Wundgeonkar, Advocates with him for the Respondents.
Head Note:
SALES TAX
Karnatak Sales Tax Rules, 1957
Rule 6(4) (ff) – Deduction from turnover packing charges including cost of packing material and cost of labour – Appeal dismissed in the light of United Breweries Ltd. v. State of A.P. case and also in view of Rule 6(4) (ff) – Appeal dismissed.
Karnatak Sales Tax Rules, 1957
Rule 6(4) (ff) – Deduction from turnover packing charges including cost of packing material and cost of labour – Appeal dismissed in the light of United Breweries Ltd. v. State of A.P. case and also in view of Rule 6(4) (ff) – Appeal dismissed.
JUDGEMENT:
SEN, J.
1. Following the decision in Civil Appeal Nos.8479-8482 of 1994 United Breweries Limited v. State of Andhra Pradesh, these appeals must fail.
2. 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, be deducted from the total turnover as determined under clauses (a) to (e) of 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;”
3. Mr. B. Sen has contended that this is an additional ground why appeals should be dismissed in this case.
4. The appeals are dismissed. No order as to costs.
1. Following the decision in Civil Appeal Nos.8479-8482 of 1994 United Breweries Limited v. State of Andhra Pradesh, these appeals must fail.
2. 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, be deducted from the total turnover as determined under clauses (a) to (e) of 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;”
3. Mr. B. Sen has contended that this is an additional ground why appeals should be dismissed in this case.
4. The appeals are dismissed. No order as to costs.
