1995 (1) TMI 315

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....herein. The assessee purchased some finished wooden boxes of required dimensions from carpenters or persons other than the dealers, improved them by varnishing and polishing and words like "first aid box" being written with the ambulance mark at the top and used them as container for the first aid materials like medicines and surgical dressing and then sold them as first aid boxes. The boxes have ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es is leviable under section 7-A(1)(b) of the Act. It was submitted that the first aid boxes were sold for a price which includes not only the costs of the contents but also the container and in this connection reliance was placed on the decision in the case reported in Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore v. Vijaya Trading Company [1980] 46 STC 400 (Mad.) wherein this Court....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er cent under entry 95 of the First Schedule. The circular issued by the Board of Revenue in L.Dis. No. 7356/79 dated November 26, 1979, clarified that the first aid boxes were liable to multi-point tax at 4 per cent. The first aid boxes sold contains not only patent medicines but also cotton, dressing materials, etc. The price for which the box was sold includes the cost of box, dressing material....