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Mar 18 1981

The State of Karnataka Vs. Shaw Wallace and Co. Ltd.

Court : Karnataka

Decided on : Mar-18-1981

Subject : Sales Tax

Acts : Central Sales Tax Act, 1956 - Sections 2; ;Karnataka Sales Tax Act, 1957 - Sections 5(1)

Reported in : ILR1981KAR940; 1981(2)KarLJ58; [1981]48STC169(Kar)

Srinivasa Iyengar, J.1. This revision petition is preferred by the State against the order of the Karnataka Appellate Tribunal, which upheld the contention of the assessee that the bottles and crates in which liquor had been...

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