1995 (1) TMI 315

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..... persons other than the dealers, improved them by varnishing and polishing and words like "first aid box" being written with the ambulance mark at the top and used them as container for the first aid materials like medicines and surgical dressing and then sold them as first aid boxes. The boxes have not suffered tax at the time of purchase. Hence, the assessing officer brought such purchases to tax .....

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..... d for a price which includes not only the costs of the contents but also the container and in this connection reliance was placed on the decision in the case reported in Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore v. Vijaya Trading Company [1980] 46 STC 400 (Mad.) wherein this Court has held: ".......The dealer purchases empty tins from others and uses the same as container for t .....

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..... /79 dated November 26, 1979, clarified that the first aid boxes were liable to multi-point tax at 4 per cent. The first aid boxes sold contains not only patent medicines but also cotton, dressing materials, etc. The price for which the box was sold includes the cost of box, dressing materials and patent medicine. Judging from the common parlance, it cannot fall under the entry 95 of the First Sche .....

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