https://www.taxtmi.com/caselaws?id=154830 Tins used as containers for vegetable ghee or oil were held not to be separate sales of empty tins, because they formed an integral part of the packed commodity sold to customers. The concessional notification for "empty tins and empty barrels" applied only where the tins were sold as empty containers, not where they were merely used for packing the goods. On that basis, the turnover relating to such tins did not qualify for the concessional sales tax rate, and the assessee was denied the benefit. en-us Tue, 28 Apr 1987 00:00:00 +0530 Tue, 27 Aug 2013 16:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154830 Tins used as containers for vegetable ghee or oil were held not to be separate sales of empty tins, because they formed an integral part of the packed commodity sold to customers. The concessional notification for "empty tins and empty barrels" applied only where the tins were sold as empty containers, not where they were merely used for packing the goods. On that basis, the turnover relating to such tins did not qualify for the concessional sales tax rate, and the assessee was denied the benefit. Case-Laws VAT and Sales Tax Tue, 28 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154830