Deputy Commissioner of Commercial Taxes, Bangalore Vs. M/S Mysore Breweries Ltd. & Ors  INSC 247 (4 March
SUHAS C. SEN, SUJATA V. MANOHAR
the decision in Civil Appeal Nos.8479-8482 of 1994 (United Breweries Limited v.
State of Andhra Pradesh), these appeals must fail.
Mr.B. Sen, appearing on behalf of the respondents
has drawn our attention to clause (ff) of sub-rule (4) of Rule 6 of the
Karnataka Sales Tax Rules, 1957, which specifically provides:- "6(4). In
determining the taxable turnover, the amount specified in clauses (a) to (n)
shall, subject to the conditions specified therein, subject to the conditions
specified therein, be deducted from the total turnover as determined from the
total turnover sub-rule (1) - (a) ... ... ...
to (f) ... ... ...
(ff). all amounts falling under the head charges for packing;
that is to say, the cost of packing materials and cost of labour
for packing in respect of goods not liable to tax at the hands of the assessee, whether or not such amounts are specified and
charged for by the dealer separately;" Mr. B. Sen
has contended that this is an additional ground why appeals should be dismissed
in this case.
appeals are dismissed. No order as to costs.