Taxability of water jars as sealed containers rejected where concurrent findings showed only lidded, not sealed, packaging.

The dispute concerned whether 20-litre water jars sold with only a lid, and not sealed, fell within the taxable category of sealed bottles or containers under the Government circular. The appellate authority held, on the material on record, that the jars were not sealed and that the assessing authority had not made a proper survey or necessary enquiry at the business premises; the Tax Board affirmed those findings. In revision, the High Court found the concurrent factual conclusions and the construction of the circular to be supported by the record, and held that no legal infirmity justified interference. The revision petition was rejected and the Revenue did not succeed.

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Issues: Whether the assessee's sale of 20-litre water jars was outside the taxable category of sealed bottles or containers under the Government circular, and whether the revision petition called for interference with the concurrent findings of the appellate authority and the Tax Board.

Analysis: The appellate authority held, on appreciation of the material on record, that the plastic jars were not sealed but were sold with only a lid placed on them, and therefore did not attract tax at the rate prescribed for mineral water and water sold in sealed bottles or containers. It also found that the assessing authority had not undertaken a proper survey or necessary enquiry at the place of business. The Tax Board concurred with these findings. In revision, the Court found that the conclusions were based on proper appreciation of the record and on construction of the Government circular, and that no legal infirmity was shown in the concurrent factual findings.

Conclusion: The revision petition was rejected and the Revenue did not succeed.

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