STATE OF TAMIL NADU Vs. SRINIVASA TIMBER DEPOT
LAWS(SC)-1990-10-29
SUPREME COURT OF INDIA (FROM: MADRAS)
Decided on October 23,1990

STATE OF TAMIL NADU Appellant
VERSUS
SRINIVASA TIMBER DEPOT Respondents





Cited Judgements :-

STATE OF TAMIL NADU VS. CAUVERY COTTON TRADING COMPANY [LAWS(MAD)-1995-7-27] [REFERRED TO]
MERIND LTD VS. STATE OF MAHARASHTRA [LAWS(BOM)-2004-5-34] [REFERRED TO]
ADDITIONAL COMMISSIONER OF SALES TAX VATIII VS. SEHGAL AUTORIDERS PVT LTD [LAWS(BOM)-2011-7-245] [REFERRED TO]
M/S. PATEL MOTORS (INDORE) PVT. LTD. THROUGH ARVIND BHAI PATEL VS. STATE OF MADHYA PRADESH [LAWS(MPH)-2017-1-230] [REFERRED TO]


JUDGEMENT

- (1.)After hearing learned counsel for the parties we are of the opinion that the High Court placed reliance on its earlier judgment in Srinivasa timber Depot v. Deputy Commercial Tax Officer [1969] 23 STC 158 (Mad. ) in holding that the lot cooly charges are collected de hors the sale and such charges do not form part of the turnover. This view has held the field in the State of Tamil Nadu for the last 21 years, which is consistent with the provisions of the Tamil Nadu General Sales Tax Act, 1959. We find no good reason to take a different view. The appeal fails and is accordingly dismissed, but there will be no order as to costs.
;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.