1987 (4) TMI 455

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....order dated 21st July, 1975, passed by the Board of Revenue dismissing the assessee's revision. The only point for decision is, whether it has been rightly held by the Board of Revenue that the assessee is not entitled to pay sales tax at the concessional rate of 3 per cent instead of the normal rate of 7 per cent on the turnover of Rs. 2,60,669 for the period 27th March, 1971 to 21st August, 1971....

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....ot be accepted. The nature of the commodity, i.e., vegetable ghee or oil, is such that a container is necessary for sale of vegetable ghee or oil. It is, therefore, obvious that the tins or containers in which the vegetable ghee or oil is sold, being necessary for sale of the goods, the transaction of sale of containers cannot be treated to be an independent sale transaction. It is also obvious th....