Purchase Tax is leviable on Purchase Turnover of Empty Bottles for Manufacture and Sale of Beer and IMFL: SC [Read Judgment]

The Supreme Court while upholding the decision of the High Court, held that the purchase turnover of the empty bottles purchased by the assessee from the unregistered dealers under the 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 […]

from Taxscan | Simplifying Tax Laws https://ift.tt/2BnBxS0