TaxTMI 
TaxTMI 
1973 (1) TMI 74
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.... two others is directed against the judgment of the Delhi High Court whereby it accepted the petition under articles 226 and 227 of the Constitution of India filed by the respondent-company and directed the appellants to decide the respondent's application for amendment of registration certificate in the light of observations made by the court. The respondent-company is a registered dealer under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act") and deals mainly in vegetable products (vanaspati). The respondent was granted registration certificate under the Central Sales Tax (Registration and Turnover) Rules, 1957. On December 11, 1958, the respondent applied to the Sales Tax Officer for amendment of the registration ....
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....Chief Commissioner who agreed with the opinion of the Commissioner. An application was thereafter filed by the respondent for making a reference to the High Court of the question of law arising from the order of the Chief Commissioner. This application too was rejected by the Chief Commissioner on the ground of being barred by time. The respondent thereafter moved the High Court for a direction to the Chief Commissioner to refer the question of law formulated by the respondent to the High Court. In addition to that, the respondent filed a petition under articles 226 and 227 of the Constitution of India for a direction to the appellants to decide the respondent's application for amendment of the registration certificate in accordance with la....
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....ng containers or materials intended for being used for the packing of goods for sale; .............................................." Mr. Aiyar on behalf of the appellants has argued that tin sheets and tin plates are not covered by clause (c) of sub-section (3) of section 8 of the Act reproduced above as those goods constitute neither containers nor "materials intended for being used for packing of goods for sale". Mr. Rameshwar Nath on behalf of the respondent has not disputed that tin sheets and tin plates do not constitute containers, but, according to him, they fall in the category of materials intended for being used for packing of goods for sale. There is, in our opinion, considerable force in this submission of Mr. Rameshwa....
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....actual user for packing. We are also of the view that packing materials are necessary not only for solid articles but also for those in liquid and semi-liquid form. According to observations on page 22 of Encyclopaedia Britannica, Vol. 17, 1968 Edition, in a society that produces foodstuffs and manufactured articles in one locality and uses them in another, a wrapping or container is necessary during storage, transport and sale. The functions of a package are: (1) to contain in a convenient-sized unit or amount of a product; (2) to protect it in transit; (3) to aid its safe delivery to the consumer; and (4) in some cases to display the product and promote its sale or to act as a dispenser of it. Originally instituted to produce simple co....