TMI Blog1991 (7) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... out of a common order of the Tribunal. For the year 1976-77 the total and taxable turnover of the petitioners were determined at Rs. 17,97,95,299.39 and Rs. 3,04,74,530.71, respectively. The dispute in this assessment year relates to packing charges to the tune of Rs. 12,48,386.46 taxable at 25 per cent and freight rebate to the tune of Rs. 6,11,679.31 taxable at 31/2 per cent. For the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover he found it was necessary to ascertain the respective values of the containers, viz., glass bottles and wooden crates. For the purpose of ascertaining the correct turnovers, the Appellate Assistant Commissioner, found it necessary to ascertain the respective values of the glass bottles and the wooden crates. He, therefore, directed a remand back to the assessing authority for passing a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il Nadu General Sales Tax Rules, therefore, fails. The composite goods, namely, contents as well as the containers were taxable and the entire turnover has to be taken into consideration. Mr. Inbarajan, learned counsel for the petitioners seeks to contend that a passage in Raj Sheel v. State of Andhra Pradesh [1989] 74 STC 379 will come to the help of the assessee for claiming relief. The passage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng material is an independent transaction goes against the assessee. The first condition envisaged by the apex Court is that for claiming the transaction as an independent transaction, the packing materials should have been separately classified in the Schedule (underlining by us). What Mr. Inbarajan, contends i. that the packing materials are taxable as multi-point goods under section 3(1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
