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TMI Blog1968 (5) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate so as to include "tin plates" or "tin sheets" on the allegation that those were used by the petitioner for packing its vegetable products for sale under section 8(3) of the Act. By his order dated 19th January, 1959, the application was refused by the Assistant Sales Tax Officer on the ground that those were declared goods and as such their purchase on the strength of the registration certificate could be allowed only if they were to be resold in the same form in which they were purchased. The petitioner filed a revision petition before the Commissioner of Sales Tax, Delhi, against the order of the Assistant Sales Tax Officer, Delhi, but the application was dismissed on the ground that "tin plates" or "tin sheets" were not dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erritory of Delhi read with section 9(3) of the Central Sales Tax Act, 1956, of the question of law arising from the order of the Chief Commissioner. The application was, however, rejected by the Chief Commissioner, by his order dated 26th February, 1960, on the ground that it was barred by time. Against the order of refusal of its application by the Chief Commissioner the petitioner filed two applications in the High Court of Punjab at Delhi: one for mandamus under section 21(2)(b) of the Bengal Finance (Sales Tax) Act, 1941, read with section 9(3) of the Central Sales Tax Act, 1956, directing the Chief Commissioner to refer to the High Court particular questions formulated by the petitioner while the other for grant of a writ of mandamu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate come within the category of goods referred to in clause (b), (c) or (d) of sub-section (3) of section 8, which reads as under: "(3) The goods referred to in clause (b) of sub-section (1)- (a) * * * (b) * * * are goods of the class or classes specified in the certificate of registration of the registered dealer purchasing the goods as being intended for resale by him or subject to any rules made by the Central Government in this behalf, for use by him in the manufacture or processing of goods for sale or in mining or in the generation or distribution of electricity or any other form of power; (c) are containers or other materials specified in the certificate of registration of the registered dealer purchasing the goods, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the phrase "materials intended for being used for the packing of goods for sale" can only mean those materials in which the goods to be sold are merely wrapped and is in the context to be confined to wrapping of solid goods. We are not impressed by the contention urged on behalf of the Sales Tax Authorities. The words "container" and "materials intended for being used for the packing of goods" do not have any technical meaning nor have the words been defined in the Act. The word "container" as defined generally by the Century Dictionary means one who are that which contains. In one of the American Statutes, the word was defined to include a wrapper (see Corpus Juris Secundum, Volume 16-A, page 1250). Similarly the word "packing" includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quids only nor is the meaning of the words, "materials for packing" restricted to wrappers to be used as a covering for solid goods. The expression "containers or materials intended for being used for the packing of goods for sale" as used in clause (c) of sub-section (3) appears to us to have been deliberately couched in a language which brings within its sweep all kinds of ready-made receptacles or other materials which are intended or by a slight alteration or fabrication can be converted into such receptacles for the purpose of storage of goods provided the use to which those receptacles are ultimately put by the dealer is not to sell them as independent articles of sale as such, but as receptacles for storage or transportation of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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