1966 (10) TMI 112

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..... R. Gopalakrishnan, for the appellants. -------------------------------------------------- The judgment of the Court was delivered by SHAH, J.- The appellants are dealers carrying on business in chewing tobacco. They purchase raw tobacco from dealers in the State of Madras and convert it into chewing tobacco and sell it. For the period April 1, 1957 to December 12, 1957, the ap .....

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..... pt from sales tax with effect from December 13, 1957. The Deputy Commercial Tax Officer rejected this contention. It was contended before him that the pack- ing material becomes unfit for any use after "chewing tobacco" is taken out and that it has no resale value because it consists of small bits of paper. The Deputy Commercial Tax Officer rejected the contention observing that "packing material .....

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..... erial independently of chewing tobacco cannot under the general law be implied. In M/s. Hyderabad Deccan Cigarette Factory v. The State of Andhra Pradesh C.A. No. 326 of 1965 decided on January 13, 1966; [1966] 17 S.T.C. 624., this Court had to consider the question whether packing material is taxable when preparations of tobacco are sold, and by a Government notification purchases and sales of to .....

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..... riced at a particular figure for a specified number and handed them over to a customer in a cheap cardboard container of insignificant value, he intended to sell the cardboard container and the customer intended to buy the same. It is not possible to state as a proposition of law that whenever particular goods were sold in a container the parties did not intend to sell and buy the container also. .....

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..... wo heads, when specified and charged for by the dealer separately, without including them in the price of the goods sold: (i) freight; (ii) charges for packing and delivery and other such like services." Counsel for the appellants concedes that the bills issued for sale of "chewing tobacco" did not mention separate prices of "chewing tobacco" and of the packing material. The claim for .....

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