1996 (6) TMI 326

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....in containers by an insecticides manufacturer against form XVII would come under section 3(3) eligible for concessional levy. 2.. It is not in dispute that the insecticides and pesticides manufactured by the petitioner are packed in tin containers and sold. Hence, the turnover relating to the purchase of tin containers was claimed to be eligible for concessional levy. The authorised officer unde....

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....he execution of works contract, shall be at the rate of only three per cent on the turnover relating to such sale: [Provided that the provisions of this sub-section shall not apply to- (i) any sale of naphtha; and (ii) any sale unless the dealer selling the goods furnishes to the assessing authority in the prescribed manner within the prescribed period a declaration duly filled in and signed by....

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....elding rods, abrasives, carbide tip tools and lubricating oils." 4.. Even on a cursory reading of the above provision, it would indisputably show that it does not contain any prohibition against purchase of packing materials. On the contrary, what is excluded are only "consumables". The words "tax payable by a dealer in respect of sale of any goods" include packing materials like tin containers.....