1987 (4) TMI 455

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..... nly point for decision is, whether it has been rightly held by the Board of Revenue that the assessee is not entitled to pay sales tax at the concessional rate of 3 per cent instead of the normal rate of 7 per cent on the turnover of Rs. 2,60,669 for the period 27th March, 1971 to 21st August, 1971, relating to the tins, i.e., containers, in which the assessee sold vegetable ghee or oil packed the .....

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..... necessary for sale of vegetable ghee or oil. It is, therefore, obvious that the tins or containers in which the vegetable ghee or oil is sold, being necessary for sale of the goods, the transaction of sale of containers cannot be treated to be an independent sale transaction. It is also obvious that these containers are not sold as "empty tins" since they contain vegetable ghee or oil at the time .....

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