Amended sales tax provisions validly support tax assessment on containers sold with exempted goods, subject to factual proof of sale.

An amended sales tax provision removed the ambiguity that had existed over levy on containers sold with exempted goods, so an administrative memorandum directing assessment in line with the amendment was valid. The clarification did not create a fresh levy; it confirmed that tax could be applied where containers were sold along with exempted goods. Whether a taxable sale of containers had in fact occurred remained a factual question for the assessing authority to decide on the evidence in each case. The challenge to the memorandum failed, and the direction was sustained as consistent with the amended sales tax regime.

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Issues: Whether the office memorandum directing levy of tax on containers sold with exempted goods was inconsistent with the amended sales tax provisions and whether such containers could be subjected to tax.

Analysis: The amendment deleted the words that had created doubt regarding levy on containers sold with exempted goods. On that basis, the instruction clarified that there was no bar to levy tax where containers were sold along with exempted goods. Whether a sale of containers had actually taken place remained a factual to be determined by the assessing authority on the evidence in each case. The memorandum merely directed assessment in accordance with the amended provisions and did not show any infirmity.

Conclusion: The challenge to the office memorandum failed. The instruction was held to be in conformity with the amended law, and the assessing authority was required to make assessment on the facts of each case.

Final Conclusion: The writ petition was not accepted, and the impugned administrative direction was sustained as consistent with the amended sales tax regime.

Ratio Decidendi: Where an amended taxing provision removes ambiguity, an administrative clarification directing assessment in conformity with the amendment is valid, and actual taxability depends on the factual determination of whether the relevant sale has taken place.

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