Separate taxation of bottles and crates sold with liquor upheld where the containers were separately sold and priced.

Bottles and crates sold with liquor were separately assessable where the evidence showed an express and implied agreement for separate sale and the packing material price was separately recovered. The statutory schedule treated liquor, glass bottles and other goods under different entries, so the rate applicable to liquor could not be extended to the containers merely because the liquor was sold in sealed bottles under excise requirements. The turnover attributable to the bottles and crates had to be taxed under the relevant entries for those containers, and the Tribunal's view that they were separately taxable was upheld.

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Issues: Whether the bottles and crates sold along with liquor were liable to be taxed at the rate applicable to liquor, or whether they were separately assessable at the rates applicable to the containers.

Analysis: The Tribunal had found as a fact that there was an express and implied agreement for the sale of bottles and crates separately from the liquor, and that the price of the packing materials was separately recovered. The statutory schedule treated liquor, glass bottles and other goods under different items, and there was no basis for presuming that the rate applicable to liquor must also govern the containers merely because the liquor was sold in sealed containers under excise requirements. Where the containers were themselves the subject of sale and separate rates were provided by the Act, the turnover attributable to those containers had to be assessed in accordance with the relevant entries rather than by applying the higher rate applicable to liquor.

Conclusion: The bottles and crates were separately taxable and were not liable to sales tax at the rate applicable to liquor; the Tribunal's view was correct and the revision failed.

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