1991 (4) TMI 377

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....e's appeal against the order passed by the Joint Commissioner of Commercial Taxes in a suo motu revision of the order of the Appellate Assistant Commissioner, Tiruchirappalli. 2.. The controversy in this appeal relates to the purchases of dried plantain barks for Rs. 46,341 by the dealer from non-assessees in circumstances in which no tax was payable under section 3, 4 or 5 of the Tamil Nadu Ge....

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....er hearing the parties, restored that of the assessing authority. Hence this appeal. 3.. Was the packing material disposed of by the assessee otherwise than by way of sale in the State is the only forensic issue requiring our consideration. 4.. Section 7-A(1)(b) of the Act provides that every dealer who in the course of his business purchases from a registered dealer or from any other person....

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....price of the snuff sold. Admittedly it is nobody's case that the packing material in the instant case was sold separately. According to the assessee, keeping in view the nature of the transaction, the price of the packing material was also included in the price of the snuff and therefore the packing material could be deemed to have been sold along with the snuff, and if that be so, it would be ....

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....by way of sale are all questions of fact which have to be determined having regard to the nature and ingredients of the product sold. It is therefore manifest that the question as to whether the packing material has been sold and the sale price included while reckoning the price of the commodity or merely transferred without consideration depends upon the nature of the transaction and not necessar....