2022 (8) TMI 5

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r, CJ. 1. This is an Assessee's revision petition against the order dated 14th May, 2013 of the Orissa Sales Tax Tribunal, Cuttack (Tribunal) in S.A. No.1148/2005-06. 2. By the impugned order of the Tribunal allowed the first appeal against the order dated 19th May, 2005 of the Assistant Commissioner of Sales Tax, Sundargarh Range, Rourkela (ACST) in First Appeal No.AA-406(RL-II) and restored th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e out of tin plates, which are steel plates coated within Tin, as "Fin Containers" in the year 2004- 05, as taxable under Entry-129 of List-C, and deny this treatment in the year 2003-04 and tax it at higher rates under the residuary entry." 4. At the outset, counsel for the Assessee points out that for the subsequent year i.e. 2004-05 the Assessing Officer the accepted the plea of the assessee t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and it would be erroneous for the Department to insist that only containers manufactured entirely out of tin should be considered to be tin containers. The essential character of the product being that of a metal container, as understood in trade and common parlance, metal containers with a coating of tin would satisfy the description of 'tin containers'. There is, therefore, merit in the contenti....