Separate pricing of tin containers makes them an independent taxable commodity, taxed only at the prescribed point and rate.

Separately invoiced tin containers sold with edible oil were treated as an independent commercial commodity, not as part of the oil turnover. Where containers or packing material are covered by a separate express or implied contract, tax applies at the rate and at the point prescribed for that commodity. The relevant notification taxed tin, iron and steel containers at the point of manufacture or import, and because the assessee was neither the manufacturer nor the importer and had purchased the containers within the State, no tax could be fastened on the turnover of the containers in its hands.

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Issues: Whether tin containers sold along with edible oil, where separately priced in the bills and purchased within the State, were liable to tax as part of the oil turnover or only at the point applicable to tin containers.

Analysis: The tin containers were separately invoiced, showing a distinct stipulation for the containers apart from the edible oil. Tin containers were treated as an independent commercial commodity. The applicable notification taxed containers made of tin, iron or steel at the point of manufacture or import. Where containers or packing material are the subject of a separate express or implied contract, tax is attracted at the rate and point applicable to that commodity. Since the applicant was neither the manufacturer nor the importer and the containers had been purchased within the State, no tax liability could be fastened on the turnover of the containers in the assessee's hands.

Conclusion: The turnover of tin containers was not liable to tax against the assessee.

Ratio Decidendi: Separate and separately priced containers/packing material constitute an independent taxable commodity and are taxable only at the legally prescribed point and rate applicable to that commodity.

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