9911796707
TMI Blog1991 (4) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the order of the Appellate Assistant Commissioner, Tiruchirappalli. 2.. The controversy in this appeal relates to the purchases of dried plantain barks for Rs. 46,341 by the dealer from non-assessees in circumstances in which no tax was payable under section 3, 4 or 5 of the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as "the Act") and which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking material disposed of by the assessee otherwise than by way of sale in the State is the only forensic issue requiring our consideration. 4.. Section 7-A(1)(b) of the Act provides that every dealer who in the course of his business purchases from a registered dealer or from any other person, any goods, the sale or purchase of which is liable to tax under the Act on such circumstances in whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was sold separately. According to the assessee, keeping in view the nature of the transaction, the price of the packing material was also included in the price of the snuff and therefore the packing material could be deemed to have been sold along with the snuff, and if that be so, it would be obvious that the packing material was sold along with the snuff and not "disposed of other than by way o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redients of the product sold. It is therefore manifest that the question as to whether the packing material has been sold and the sale price included while reckoning the price of the commodity or merely transferred without consideration depends upon the nature of the transaction and not necessarily only upon the contract between the parties. The fact that the packing material is of insignificant v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no application to the transaction in question. The answer to the question posed by us in the earlier part of this judgment would, therefore, have to be in the negative. The Joint Commissioner fell in error in setting aside the order of the Appellate Assistant Commissioner and restoring that of the assessing authority. 5.. This tax appeal succeeds and is allowed. The order of the Joint Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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