1972 (6) TMI 66

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....s exempted from sales tax and, therefore, only the value of the packing material was subjected to tax. The petitioners objected to this assessment and filed an appeal against the order contending that the entire turnover represented the sale of snuff and there was no sale of packing material as such. It may be mentioned that in the bills for sale of snuff the packing materials have not been separately specified and charged by the petitioners. The appeal was dismissed by the Appellate Assistant Commissioner. The Tribunal confirmed the order. In this revision petition, the petitioners contended that the packing materials were given to the customers free and the price charged in the bill represented only the cost of the snuff and that they ha....

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....id not form part of the bargain at all, but were used by the seller as a convenient and cheap vehicle of transport. He may also have to consider the question whether, when a trader in cigarettes sold cigarettes priced at a particular figure for a specified number and handed them over to a customer in a cheap cardboard container of insignificant value, he intended to sell the cardboard container and the customer intended to buy the same? It is not possible to state as a proposition of law that whenever particular goods were sold in a container the parties did not intend to sell and buy the container also. Many cases may be visualised where the container is comparatively of high value and, sometimes even higher than that contained in it. Scen....