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1966 (10) TMI 136 - SC - Central ExciseWhether the value of containers of hydrogenated oil is assessable to sales tax under the Assam Sales Tax Act, 1947? Held that:- Appeal allowed. Set aside the judgment of the High Court and direct that the answer to the question should be that the value of containers of hydrogenated oil is assessable to sales tax under the Act if there is an express or implied agreement for the sale of such containers. These appeals are, accordingly, allowed. At the time of grant of special leave this Court made a condition that the appellant will pay the cost of the respondent in any event.
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