NDLI: Pepsico India Holdings Ltd. Vs. Commissioner of Trade Tax, Lucknow, U.p.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	UP. Trade Tax Act Interest on delayed payment of tax
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Uttar Pradesh Trade Tax Act, 1948 (15 of 1948)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	UP. Trade Tax Act, 1948:s.8(1) and its Explanation, s.8(18) - Interest on delayed payment of tax - Whether payable as per s.8(1) or as per s.8(18) - Held: If tax is admittedly payable and is not paid, the same becomes payable along with interest as mentioned in s.8(1) - Once it is. confirmed by the Court that the tax is payable under the Act, it would be covered within the definition of the term "the tax admittedly payable" as defined in the explanation to s.8(1) and, in case, the tax had not been paid then the same becomes payable along with interest as mentioned in s.8(1) - Provisions of sub-section (18) of s.8 would come into operation only if the ·case is not covere under sub-section (1) of s.8 - In the instant case, assessee disputed its liability to pay tax on the glass bottles and crates used for beverages sold by it - However, it had itself mentioned in its accounts the turnover in respect of rent charged by distributors of glass bottles and crates - The said issue was decided in the case of Asiatic Gases Ltd. wherein it was held that tax was payable on rentals charged in respect of containers for goods that cannot be sold without containers. Thus, interest is payable in terms of sub-section (1) of s.8 and not in terms of sub-section (18) of s.8.s.8(1) - Interest on delayed payment of tax - Whether payable from the date when the tax became due and payable or from the date of the assessment order - Held: Where a dealer fails to pay tax at the correct rate because he claimed not to know the revision in the rate, the dealer remains liable to pay interest at a penal rate u/s. 8 (1) from the date when the tax became due and payable - In such a case, the dealer cannot claim that he is liable only from the date of the assessment order fixing the correct rate of tax.s. 3-F - Rent charged in respect of glass bottles and crates used for beverages sold by assessee - Liability to pay sales tax on - Held: Glass bottles and crates constitute an integral part of the beverages and they together with the contents therein are a "composite personality" and constitute "goods" liable to sales tax - Sales tax.Words and phrases: Expression "the tax admittedly payable" - Meaning of, in the context of s.8(1) of the U.P. Trade Tax Act.
Judge	Hon'ble Mr. Justice Mukundakam Sharma
Neutral Citation	2011 INSC 271
Petitioner	Pepsico India Holdings Ltd.
Respondent	Commissioner Of Trade Tax, Lucknow, U.p.
SCR	[2011] 4 S.C.R. 723
Judgement Date	2011-04-05
Case Number	2926

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

Pepsico India Holdings Ltd. Vs. Commissioner of Trade Tax, Lucknow, U.p.

Please Log-in to view this content

M/s. Sonebhadra Fuels Vs. Commissioner, Trade Tax, U.p. Lucknow

M/s. Ponds India Ltd. (merged with H.l. Ltd.) Vs. Commissioner of Trade Tax, Lucknow

Mohd. Ekram Khan and Sons Vs. Commissioner of Trade Tax, U.p., Lucknow

Mis. Co-operative Company Ltd Vs. Commissioner of Trade Tax, U.p

The Commissioner, Trade Tax, U.p. Vs. M/s Radico Khetan Ltd

D.h. Brothers Pvt. Ltd. Vs. Commissioner of Sales Tax, U.p. Lucknow

Melton India Vs. The Commissioner Trade Tax, U.p.

Amd Industries Limited (earlier Known As M/s. Ashoka Metal Decor Pvt. Ltd.) Vs. Commissioner of Trade Tax, Lucknow & Anr

Commissioner of Trade Tax, U.p. Vs. M/s. Malviya Chemical and Pharmaceutical Private Limited, Ghaziabad

Pepsico India Holdings Ltd. Vs. Commissioner of Trade Tax, Lucknow, U.p.

Pepsico India Holdings Ltd. Vs. Commissioner of Trade Tax, Lucknow, U.p.

Please Log-in to view this content

Similar Documents

M/s. Sonebhadra Fuels Vs. Commissioner, Trade Tax, U.p. Lucknow

M/s. Ponds India Ltd. (merged with H.l. Ltd.) Vs. Commissioner of Trade Tax, Lucknow

Mohd. Ekram Khan and Sons Vs. Commissioner of Trade Tax, U.p., Lucknow

Mis. Co-operative Company Ltd Vs. Commissioner of Trade Tax, U.p

The Commissioner, Trade Tax, U.p. Vs. M/s Radico Khetan Ltd

D.h. Brothers Pvt. Ltd. Vs. Commissioner of Sales Tax, U.p. Lucknow

Melton India Vs. The Commissioner Trade Tax, U.p.

Amd Industries Limited (earlier Known As M/s. Ashoka Metal Decor Pvt. Ltd.) Vs. Commissioner of Trade Tax, Lucknow & Anr

Commissioner of Trade Tax, U.p. Vs. M/s. Malviya Chemical and Pharmaceutical Private Limited, Ghaziabad

Pepsico India Holdings Ltd. Vs. Commissioner of Trade Tax, Lucknow, U.p.