TaxTMI 
TaxTMI 
1984 (7) TMI 336
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....tion, all the three revisions are consolidated and are disposed of by a combined order. Several grounds have been raised in these revisions, but before me, Sri Bharatji, learned counsel for the assessee, has pressed only those grounds that raised a question whether perk and butter having been sold by the assessee, amounted to product sold in a sealed container within the meaning of entry 10 of the notification dated 10th May, 1956. The dairy farm of the assessee is situated at Aligarh and the assessee transports its products out of Aligarh within the State and outside the State, for sale to the dealers, located within the State and outside the State. Also, the assessee has branches at several places and the products are sent there for sale....
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....had it been sold directly to the consumers in sealed containers. He stresses the point that the Tribunal failed to appreciate that wooden boxes and the tin containers are used by the assessee only to ensure safe transportation of the goods and that the packets of perk are not sold in any container, much less, sealed container to the consumers by the dealers. On the other hand, the contention of the learned Standing Counsel is that it is immaterial to see whether the product is sold in sealed container or otherwise to the consumers, but what is relevant is that the assessee effects its sale to the various dealers in sealed containers. It is argued that the contract of sale is completed between the assessee and the various dealers, to whom th....