TMI Blog1981 (3) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... of bottles and crates and, therefore, the value of glass bottles would have to be subjected to tax under item 109 of the Second Schedule to the Karnataka Sales Tax Act and as far as the crates were concerned which were of wooden material they would be liable to tax under section 5(1) of the Act. As the exact figures had not been ascertained by the assessing authority it remanded the matter to him to determine the values of these items separately and charge tax accordingly. 2.. In this revision petition it is contended that this view taken by the Tribunal is erroneous and the action of the authorities to levy tax at 25 per cent under item 38 of the Second Schedule in regard to the containers also should have been upheld. 3.. The first a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced that item 38 of the Second Schedule only mentioned liquor other than country liquor and did not specify that it should be sold in any sealed container. Item 98 of the Second Schedule makes provision for tinned, canned and bottled foods and fruits including foods and fruits packed in sealed containers. There was thus a distinction in regard to the articles chosen for tax at particular rates. Item 109 of the Second Schedule makes provision for taxing glassware and glass bottles. There was no specific rule in relation to wooden crates and, therefore, they would come within the ambit of section 5(1) of the Act. The reasoning of the Tribunal was that when there was an agreement for charging separately for the containers and the schedule to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the turnover in regard to these items had to be determined and the appropriate rate of sales tax could be charged as provided in the Act. It is seen that under the provisions of the Karnataka Excise Act, liquor had to be sold in sealed containers. This does not automatically lead to the conclusion that the same rate of sales tax is applicable to the containers also. No such presumption can be made and especially so when separate rates are specified in the Act itself in regard to the containers as well as the contents. Those specific provisions would have to be applied; otherwise the imposition of tax would not be in accordance with law. The learned Government Advocate also sought to place reliance upon the decision of the Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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