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1995 (2) TMI 404
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.... years 1975-76, 1976-77, 1980-81, 1981-82 and 1982-83 respectively. Petitioner is a manufacturer of Indian-made foreign liquor. The liquor manufactured is sold in bottles. Some varieties were packed in individual mono cartons. They use paper cartons for packing several bottles for transport and distribution. The practice of the petitioner was to sell the liquor and the paper cartons separately col....
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....hese tax revision cases. 2.. Identical issue came up before a Bench of this Court in Seven Seas Distillery (P) Ltd. v. State of Kerala [1991] 82 STC 71. The Bench took the view that the article sold was bottled liquor packed in cardboard cartons. The cardboard cartons were part of the goods sold. In that view they are exigible to tax at the rate applicable to liquor. This decision binds us. No ....