TaxTMI 
TaxTMI 
1998 (2) TMI 270
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.... SDR, for the Respondent. [Order per : Justice U.L. Bhat, President] - Learned Counsel for the appellant has sent a request for adjournment on the ground that she is out of station for personal reasons. We consider that this ground for adjournment is not adequate. We reject this request. We have heard Shri K. Srivastava, SDR and perused the papers. 2. Appellant engaged in the manufac....
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....ort etc. and dispensed fruit juice in plastic cups to consumers. Supply to the dealers is made in carbouys according to the requirement of the dealers. There was no stipulated quantity of fruit juice on each carbouys. Appellant was making available to the dealers equipment for dispensing to the consumers and was charging rental or hiring charges. Demand in this case was as rental charges termed as....
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....sable value of fruit juice. Fruit juice is sold in carbouys to dealers. Dealers [sent] fruit juice to consumers in small quantity in plastic cups for which purpose, dispenser is necessary. It is for the dealer to arrange for dispensers for themselves either by purchasing such equipment or by taking such equipment on hire from the manufacturer or in other; this cannot have anything to do with the a....