1995 (2) TMI 404

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Indian-made foreign liquor. The liquor manufactured is sold in bottles. Some varieties were packed in individual mono cartons. They use paper cartons for packing several bottles for transport and distribution. The practice of the petitioner was to sell the liquor and the paper cartons separately collecting sales tax at the rates applicable to both separately. The price of liquor charged includes t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... stillery (P) Ltd. v. State of Kerala [1991] 82 STC 71. The Bench took the view that the article sold was bottled liquor packed in cardboard cartons. The cardboard cartons were part of the goods sold. In that view they are exigible to tax at the rate applicable to liquor. This decision binds us. No argument has been advanced questioning the correctness of the decision rendered by this Court in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X