1987 (2) TMI 483

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..... is Court, is the following: "Whether, on the facts and circumstances of the case, the Board of Revenue was justified in holding that the containers were not taxable without considering whether there was implied sale or not?" The assessee was a dealer carrying on business of manufacture and sale of snuff. For the year 1968-69, the assessing authority found that the assessee sold snuff packed in t .....

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..... , which held that the goods sold, namely, snuff, being exempt from tax, its packing material, i.e., tin containers, for which, no separate charge was levied, were also exempt from tax in accordance with the last proviso to sub-section (1) of section 5 of the Rajasthan Sales Tax Act, 1954. The revision of the department was accordingly dismissed. This has given rise to a reference of the above ques .....

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