The Commercial Tax Officer And Anr. vs Mohan Brewaries And Distrilleries ...

The Supreme Court upheld the High Court's decision that the revenue could not levy purchase tax on the purchase of empty bottles from unregistered dealers, as the assessee was entitled to the benefits of earlier clarifications issued by the revenue. The court emphasized the importance of adhering to the clarifications until their prospective withdrawal. The appeals filed by the revenue were dismissed, affirming the High Court's ruling in favor of the assessee.