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TMI Blog1973 (1) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... KHANNA H.R. JJ. Rameshwar Nath, Advocate of Rajinder Narain and Co., for the respondent. S.K. Aiyar, R.N. Sachthey and S.P. Nayar, Advocates, for the appellants. -------------------------------------------------- The judgment of the court was delivered by KHANNA, J.- This appeal on certificate by the Lt. Governor, Delhi, and two others is directed against the judgment of the Delhi High Court whereby it accepted the petition under articles 226 and 227 of the Constitution of India filed by the respondent-company and directed the appellants to decide the respondent's application for amendment of registration certificate in the light of observations made by the court. The respondent-company is a registered dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods were also held not to fall in the second category of being materials used for packing vegetable oil because, according to him, the word "packing" was invariably used for holding solid contents. He, therefore, held that "tin plates" or "tin sheets" did not constitute packing material. Further revision filed by the respondent was dismissed by the Chief Commissioner who agreed with the opinion of the Commissioner. An application was thereafter filed by the respondent for making a reference to the High Court of the question of law arising from the order of the Chief Commissioner. This application too was rejected by the Chief Commissioner on the ground of being barred by time. The respondent thereafter moved the High Court for a directio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion referred to in sub-section (3); shall be liable to pay tax under this Act, which shall be three per cent. of his turnover. (3) The goods referred to in clause (b) of sub-section (1)- (b) ............... (c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, being containers or materials intended for being used for the packing of goods for sale; .............................................." Mr. Aiyar on behalf of the appellants has argued that tin sheets and tin plates are not covered by clause (c) of sub-section (3) of section 8 of the Act reproduced above as those goods constitute neither containers nor "materials intended for being used for packing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing used for the packing of goods for sale. The cutting and moulding is essential for putting the tin sheets and tin plates into shape with a view to adapt them for actual user. The process of cutting and moulding does not alter the nature of the "materials intended for being used for the packing of goods for sale"; it only facilitates the actual user for packing. We are also of the view that packing materials are necessary not only for solid articles but also for those in liquid and semi-liquid form. According to observations on page 22 of Encyclopaedia Britannica, Vol. 17, 1968 Edition, in a society that produces foodstuffs and manufactured articles in one locality and uses them in another, a wrapping or container is necessary during st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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