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1965 (1) TMI 57 - SUPREME COURTWhether the parties in the instant case, having regard to the circumstances of the case, intended to sell or buy the packing materials? Whether the subject-matter of the contracts of sale was only the cigarettes and that the packing materials did not form part of the bargain at all, but were used by the seller as a convenient and cheap vehicle of transport? Whether, when a trader in cigarettes sold cigarettes priced at a particular figure for a specified number and handed them over to a customer in a cheap card- board container of insignificant value, he intended to sell the cardboard container and the customer intended to buy the same? Held that:- Appeal allowed by way of remand. The High Court may consider afresh the question whether the packing materials were the subject-matter of the agreements to sell, having regard to the relevant material and in the light of the observations made in the judgment. If in its opinion the necessary material is not on record it can get a finding from the Sales Tax Appellate Tribunal in that regard.
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