M/S. CO-OPERATIVE COMPANY LTD. vs COMMNR. TRADE TAX, U.P.

The Supreme Court held that the bottling charges for country liquor are not liable to sales tax under the U.P. Trade Tax Act, 1948, as the appellant is not a dealer in bottles and the charges represent job work for packing liquor. The Court emphasized that there was no express or implied agreement to sell the bottles, and the department failed to prove otherwise. The judgment of the High Court was set aside, affirming the earlier decisions that no sales tax could be imposed on bottling charges.