1990 (3) TMI 335

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the introduction of section 6-C in the Andhra Pradesh General Sales Tax Act, 1957. In T.R.C. Nos. 219 and 222 of 1989 relating to the assessment years 1976-77 and 1980-81, certain turnovers relating to bottles used for liquor and packing material were exempted as second sales and the first sales thereof were subjected to tax at the rate applicable to bottles and packing material. The original .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a turnover of Rs. 8,279 (which has been assessed at higher rate) represented second sales. Thus, except in T.R.C. No. 221 of 1989, the dispute is with regard to turnover as well as rate of tax pertaining to bottles sold along with liquor and packing material used for packing the liquor bottles. In T.R.C. No. 221 of 1989, the dispute is with regard to rate of tax. Petitioner filed appeals to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in a tax revision case. We may also say that the Tribunal merely followed the said decision of this Court and did not advert to the factual aspects. The Tribunal has to consider whether there was a separate agreement-express or implied for the sale of bottles and the packing material used while selling the liquor. If it is found that there was no separate agreement for the sale of bottles/packin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X