1995 (11) TMI 419

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..... greases were sold to the customers at a unit rate per litre/ kilogram basis?" 2.. Facts lie in a narrow compass. The applicant-assessee (formerly known as Esso Eastern Inc.) is engaged in the business of manufacture and sale of petroleum products. It was assessed to tax for the period December 26, 1967 to December 25, 1968 (Miscellaneous Civil Case No. 296 of 1986), December 26, 1971 to December 25, 1972 and December 26, 1972 to December 25, 1973 (Miscellaneous Civil Cases Nos. 352 of 1986 and 427 of 1986). The assessee challenged the order of the assessing authority on the ground that it was wrongly held that there was an implied sale of containers in which the lubricating oils and greases were sold to the customers. In first appeal the D .....

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..... .. It also contained the Explanation vide Act No. 32 of 1984, with effect from July 1, 1984, was numbered as Explanation I. The explanation provides as under: "Explanation I.-Where goods are sold together with packing material or container, then notwithstanding anything contained in this Act the sale price of such goods shall be inclusive of the price or the cost or value of such packing material or container, whether such price or cost or value is charged separately or not, as if such packing material or container were the parts of the goods sold." 7.. This explanation is now omitted with effect from October 1, 1990 vide Act No. 20 of 1990. 8.. It is thus clear that the sale price was required to be inclusive of the price or the cost or .....

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..... l of the sale price by the State Government? (b) What is the effect of the explanation clarifying that the sale price is to be inclusive of the cost or price of the container? (c) Whether there was any implied contract of sale of containers? (d) Whether the assessee charged separately the cost or price of the containers? (e) What actually is the transaction during the period of assessment? (f) Whether sale price charged by the assessee was inclusive of the cost or price of the containers? 13.. For the purposes of stating the case and referring the question reformulated by us, the parties are granted liberty to make appropriate prayer to the Tribunal for production of the additional evidence, if required, and the Tribunal is granted fr .....

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