2007 (3) TMI 701

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....to as "the Act") are directed against the order of Tribunal dated August 1, 2000 relating to the assessment years 1974-1975, 1975-1976 and 1976-1977. The applicant was carrying on the business of manufacture and sale of edible oil. It is claimed that the edible oil was sold in tin containers. Tin containers were purchased within the State of U.P. In the bill, value of the oil and value of the t....

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....cond appeals. Heard learned counsel for the parties. The learned counsel for the applicant submitted that the issue involved in the present revision is squarely covered by the decision of this court in the case of the assessee itself: Commissioner of Trade Tax v. Prag Ice and Oil Mills, Aligarh reported in [2008] 15 VST 155 (All)[App]; [2006] 4 VLJ 7 and the decision of this court in the cas....

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....te of Bihar reported in [1987] 65 STC 462 (SC); [1987] UPTC 861, it has been held by the apex court that if there is separate contract implied or express for the containers/packing material they are liable to tax at the rate applicable to it. Similar view has been taken by this court in the case of Commissioner of Trade Tax v. Raghubar (India) Ltd., Rasalganj, Aligarh reported in [2005] UPTC 75....