NDLI: Central Wines, Hyderabad Etc. Vs. Special Commercial Tax Officer Etc.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Andhra Pradesh General Sales .Tax Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Andhra Pradesh General Sales Tax Act, 1957 (6 of 1957)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Andhra Pradesh General Sales .Tax Act, 1957. section 2(s)-:- "Turnover"-Whether it includes sales tax charged from the buyer and shown in the Bill, by virtue of the expression 'any other sum charged by the dealer whatever be the description, name or object thereof' occurring in the said definition in section 2(s) and as such the amount of Sales Tax either shown in the Bill or by Debit Voucher is includible in the turnover for the purposes of computing the sales tax liability of assessees. In Andhra Pradesh, Sales tax is levied under the authority of sections 5 and 5A of the A.P. General Sales Tax Act, 1957 on the 'turnover' of a dealer. The expression 'turnover' has been defined in section 2(s) inter alia to include the total amount set out in the hill of sale or the total amount charged as consideration for the sale or purchase of goods whether such sales includes any other sum charged by the dealer whatever he the description, name or object thereof. Whether or not sales tax collected by the dealers from the buyers would fall under the inclusive part of aforesaid definition is the question raised in these appeals. It has arisen in the context of two categories of cases, namely: (i) wherein the sales tax has been separately set out in the bill of sale and is collected by the seller at the time of sale immediately after or at the time of delivery of the goods (ii) wherein the sales tax is not mentioned in the bill at all but simultaneously collected with the delivery of the goods separately under debit notes whereby the exact amount of sales tax due is collected from the purchaser by the seller but the said amount is kept in the suspense account.The submissions urged by the appellants before the High Court in their Writ Petitions were: 1. That where the amount is collected specifically as 'tax', it cannot he deemed to he a part of the consideration for the sale of the goods and as such it cannot form part of the turnover within the meaning of section 2(s) of the Act. 2. Inasmuch as the Act does not prohibit the dealer to pass on the sales tax component of the sale price to the purchaser the dealer should be deemed to be an agent, of the Government for collecting the sales tax amount. The High Court repulsed the plea of the assessees that the amount of sales tax so collected from the buyers was not includible in the turnover for the purposes of computing the sales tax liability of the assessees. The concerned assessees have approached the Supreme Court C by way of the present group of appeals by Special Leave.
Judge	Hon'ble Mr. Justice M.P. Thakkar
Neutral Citation	1987 INSC 5
Petitioner	Central Wines, Hyderabad Etc.
Respondent	Special Commercial Tax Officer Etc.
SCR	[1987] 1 S.C.R. 945
Judgement Date	1987-01-09
Case Number	1118

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Central Wines, Hyderabad Etc. Vs. Special Commercial Tax Officer Etc.

Please Log-in to view this content

M/s Anand Commercial Agencies Etc. Vs. The Commercial Tax Officer Vi Circle, Hyderabad and Ors. Etc.

M/s Supra Marketing Agencies Vs. Commercial Tax Officer, Hyderabad and Ors.

Mc Dowell & Company Ltd. Etc. Vs. Commercial Tax Officer, Vii Circle, Hyderabad Etc.

Orient Traders Vs. Commercial Tax Officer, Tirupati

Coastal Chemicals Ltd. Etc. Vs. Commercial Tax Officer, A.p. and Ors. Etc.

Associated Tanners Vizianagram, A.p. Vs. Commercial Tax Officer, Vizianagram, Andhra Pradesh & Ors.

State of Andhra Pradesh Vs. Hyderabad Asbestos Cement Production Ltd. Etc. Etc.

Tirumala Venkateswara Timber and Bamboo Firm Vs. Commercial Tax Officer, Rajahmundry

State of Andhra Pradesh and Anr. Vs. M/s Concap Capacitors, Balanagar, Hyderabad and Ors.

Central Wines, Hyderabad Etc. Vs. Special Commercial Tax Officer Etc.

Central Wines, Hyderabad Etc. Vs. Special Commercial Tax Officer Etc.

Please Log-in to view this content

Similar Documents

M/s Anand Commercial Agencies Etc. Vs. The Commercial Tax Officer Vi Circle, Hyderabad and Ors. Etc.

M/s Supra Marketing Agencies Vs. Commercial Tax Officer, Hyderabad and Ors.

Mc Dowell & Company Ltd. Etc. Vs. Commercial Tax Officer, Vii Circle, Hyderabad Etc.

Orient Traders Vs. Commercial Tax Officer, Tirupati

Coastal Chemicals Ltd. Etc. Vs. Commercial Tax Officer, A.p. and Ors. Etc.

Associated Tanners Vizianagram, A.p. Vs. Commercial Tax Officer, Vizianagram, Andhra Pradesh & Ors.

State of Andhra Pradesh Vs. Hyderabad Asbestos Cement Production Ltd. Etc. Etc.

Tirumala Venkateswara Timber and Bamboo Firm Vs. Commercial Tax Officer, Rajahmundry

State of Andhra Pradesh and Anr. Vs. M/s Concap Capacitors, Balanagar, Hyderabad and Ors.

Central Wines, Hyderabad Etc. Vs. Special Commercial Tax Officer Etc.