1988 (7) TMI 386

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....n 13(10) of the Rajasthan Sales Tax (Amendment) Act, 1984. Earlier there was a reference by the Board of Revenue, wherein the following question has been referred for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the tin containers sold by the assessee along with the hydrogenated vegetable oil/ ghee but charged separately in the bills can be treated as ....

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....fore, taxable at the rate of 3 per cent, which was the rate applicable on the packing material and not at 7 per cent, the rate applicable to vegetable oil. The said case was also between the same parties, namely, the applicant-assessee and the Commercial Taxes Officer. The present case is fully covered by the said decision and in view of the said decision the revision is allowed and it is held tha....