https://www.taxtmi.com/caselaws?id=411434 Tins sold with exempt oil and not separately charged were not liable to sales tax under the fourth proviso to Section 5(1) of the Orissa Sales Tax Act, 1947, because the proviso makes container tax follow the tax character of the goods contained. Since the oil was exempt, the tins could not be treated as independently taxable on the basis of an implied separate sale. The proviso nonetheless applied to containers sold with exempt goods, but the applicable rate on the tins was nil, matching the exempt status of the contents. Relief was granted to the assessee and the Tribunal's order was set aside. en-us Wed, 18 Aug 2021 00:00:00 +0530 Wed, 02 Mar 2022 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411434 Tins sold with exempt oil and not separately charged were not liable to sales tax under the fourth proviso to Section 5(1) of the Orissa Sales Tax Act, 1947, because the proviso makes container tax follow the tax character of the goods contained. Since the oil was exempt, the tins could not be treated as independently taxable on the basis of an implied separate sale. The proviso nonetheless applied to containers sold with exempt goods, but the applicable rate on the tins was nil, matching the exempt status of the contents. Relief was granted to the assessee and the Tribunal's order was set aside. Case-Laws VAT and Sales Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411434