1994 (11) TMI 384

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..... the State under section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957 (for short "the Act"), is: "Whether the iron trunk box is a 'container' within the meaning of entry 19 of the Schedule I of the Act?" The assessee is a co-operative super bazar. It claimed exemption on the turnover of the iron boxes on the ground that the second sales of iron boxes fall under entry 19 of the Sched .....

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..... Government Pleader. Entry 19 is in the following terms: S. No Description of goods Point of levy Rate of tax 19 Containers other than gunnies, bottles and plastic containers At the point of first sale in the State. 5 paise in the rupee. In G. Claridge Company Limited v. Collector of Central Excise (1991) 52 ELT 341, t .....

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..... for transport of goods. Whether the expression is taken in the narrow sense or broad sense, for the purpose of the above entry, having regard to the context in which the expression is used, in our view, it includes iron trunk boxes because articles are placed in it which are covered or enclosed for the purpose of transportation. In this view of the matter, we confirm the order of the Tribunal and .....

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