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TMI Blog1995 (9) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the assessee. The following questions have been referred: (i) Whether, under the facts and circumstances of the case, there was any implied sale of packing material along with the fertilisers? (ii) Whether, under the facts and circumstances of the case, the sales of coal tar to Shalimar Tar Products are intra-State or inter-State sales? 2.. The period under assessment is 1966-67. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Taxes, Assam v. Prabhat Marketing Co. Ltd. [1967] 19 STC 84; AIR 1967 SC 602, Jamana Flour Oil Mill (P.) Ltd. v. State of Bihar [1987] 65 STC 462; AIR 1987 SC 1207 and Raj Sheel v. State of Andhra Pradesh [1989] 74 STC 379; AIR 1989 SC 1696. In the last case, three contingencies which may arise have been discussed in paragraph 7 (at page 384 of STC). The first contingency is one where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration therefor, i.e., sale of the product without sale of the container. In such a case, the entire price will be taken to be the price of the product and sales tax levied accordingly. Whether a sale is under one or the other of the above contingencies is a question of fact which has to be decided on the consideration of facts, materials and circumstances available in each case. 4.. In the inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e drawn that the parties intended that the transaction would include sale of the polythene bag also or that the price for the polythene bags was reckoned for determining the price of the product. In these circumstances, the only irresistible inference is that there was no implied sale of packing material and no sales tax could have been charged on the so-called price of packing material. 6.. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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