COMMERCIAL TAX OFFICER, RAJASTHAN vs MC DOWELL & CO. LTD. — C.A. No. 6936/2002

Summary of C.A. No. 006936/2002 The Supreme Court dismissed the Revenue's appeals challenging the Rajasthan High Court's decision quashing sales tax assessments against Mc Dowell & Co. Ltd. for assessment years 1989-92. The Court held that Section 2(s) of the Rajasthan Sales Tax Act's proviso—which allowed 1% tax on packing materials received with goods—did not apply to the first sale of liquor, rendering the tax assessments unsustainable. The Court also dismissed the connected S.L.P.(C) No.847/2002 on the same legal grounds. Costs were awarded against the Revenue. This case analysis is maintained by casestatus.in based on publicly available court records.