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TMI Blog1984 (7) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... combined order. Several grounds have been raised in these revisions, but before me, Sri Bharatji, learned counsel for the assessee, has pressed only those grounds that raised a question whether perk and butter having been sold by the assessee, amounted to product sold in a sealed container within the meaning of entry 10 of the notification dated 10th May, 1956. The dairy farm of the assessee is situated at Aligarh and the assessee transports its products out of Aligarh within the State and outside the State, for sale to the dealers, located within the State and outside the State. Also, the assessee has branches at several places and the products are sent there for sale. There is no dispute in these revisions, regarding the products having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esses the point that the Tribunal failed to appreciate that wooden boxes and the tin containers are used by the assessee only to ensure safe transportation of the goods and that the packets of perk are not sold in any container, much less, sealed container to the consumers by the dealers. On the other hand, the contention of the learned Standing Counsel is that it is immaterial to see whether the product is sold in sealed container or otherwise to the consumers, but what is relevant is that the assessee effects its sale to the various dealers in sealed containers. It is argued that the contract of sale is completed between the assessee and the various dealers, to whom the goods are sold after keeping them in tin containers and then in woode ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led container". The facts of this authority squarely apply to the instant cases and I, therefore, hold that the pack having been sold by the assessee in tin containers, which were further packed in the wooden boxes, amounted to sale in sealed containers. The submission of Sri Bharatji, that the wooden boxes and the tin containers, in which the products are kept, are used merely for safe transportation and not for sale, has no force. The assessee sold the products to the various dealers in and outside the State and to them the goods were sent in tin and wooden containers, which were nailed and fastened by iron strips. The container was so closed that access to the contents is impossible without breaking the fastening and therefore, the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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