1991 (7) TMI 334

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....tes to the assessment year 1976-77, T.C. No. 434 of 1982 relates to the assessment year 1974-75. They arise out of a common order of the Tribunal. For the year 1976-77 the total and taxable turnover of the petitioners were determined at Rs. 17,97,95,299.39 and Rs. 3,04,74,530.71, respectively. The dispute in this assessment year relates to packing charges to the tune of Rs. 12,48,386.46 taxable....

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....itled to deduct the cost of the packing materials from the taxable turnover. However for a proper assessment of the turnover he found it was necessary to ascertain the respective values of the containers, viz., glass bottles and wooden crates. For the purpose of ascertaining the correct turnovers, the Appellate Assistant Commissioner, found it necessary to ascertain the respective values of the gl....

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....harges can be made because the bargain of sale was for the goods in containers. The argument based on rule 6(cc) of the Tamil Nadu General Sales Tax Rules, therefore, fails. The composite goods, namely, contents as well as the containers were taxable and the entire turnover has to be taken into consideration. Mr. Inbarajan, learned counsel for the petitioners seeks to contend that a passage in Raj....

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.... But the very next sentence and the conditions imposed by the Supreme Court for holding that a transaction for sale of packing material is an independent transaction goes against the assessee. The first condition envisaged by the apex Court is that for claiming the transaction as an independent transaction, the packing materials should have been separately classified in the Schedule (underlining ....