1987 (2) TMI 483

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...., 1954, as amended by the Amendment Act of 1984. The question of law referred for the decision of this Court, is the following: "Whether, on the facts and circumstances of the case, the Board of Revenue was justified in holding that the containers were not taxable without considering whether there was implied sale or not?" The assessee was a dealer carrying on business of manufacture and sal....

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....nuff sold had been packed. The department being aggrieved by this decision, went to the Board of Revenue, which held that the goods sold, namely, snuff, being exempt from tax, its packing material, i.e., tin containers, for which, no separate charge was levied, were also exempt from tax in accordance with the last proviso to sub-section (1) of section 5 of the Rajasthan Sales Tax Act, 1954. The re....