https://www.taxtmi.com/caselaws?id=239476 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. en-us Fri, 23 Aug 2013 00:00:00 +0530 Thu, 14 Nov 2013 22:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239476 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. Case-Laws VAT and Sales Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239476