TMI Blog1966 (10) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent in any event. - Civil Appeal No. 199, 200 of 1966, - - - Dated:- 27-10-1966 - SHAH J.C. AND RAMASWAMI V. AND BHARGAVA V. JJ. B.P. Maheshwari, for the respondent. Naunit Lal, for the appellant. -------------------------------------------------- The judgment of the Court was delivered by RAMASWAMI, J. -These appeals are brought, by special leave, from the judgment of the High Court of Assam and Nagaland dated May 20, 1964, in Sales Tax Reference No. 1 of 1963. The respondent is a registered dealer under the Assam Sales Tax Act (Act 17 of 1947). For the two periods ending September 30, 1959, and September 30, 1960, the Sales Tax Officer assessed the respondent to sales tax holding that hydrogenated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly separate price was paid for the containers and hence there was no sale and there could not be any tax on the containers. The High Court accordingly answered the second question in favour of the assessee. The question presented for determination in these appeals is whether the value of containers of hydrogenated oil is assessable to sales tax under the Assam Sales Tax Act, 1947. On behalf of the appellant Mr. Naunit Lal contended that the High Court has erred in holding that unless a separate price has been charged for the containers the value of the containers is not assessable to sales tax. It was submitted that the parties may have intended in the circumstances to sell the hydrogenated oil apart from the containers; and the mere fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase, it is not disputed that there were no express contracts of sale of the packing materials between the assessee and its customers. On the facts, could such contracts be inferred? The authority concerned should ask and answer the question whether the parties in the instant case, having regard to the circumstances of the case, intended to sell or buy the packing materials, or 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. He may also have to consider the question whether, when a trader in cigarettes sold cigarettes priced at a particular figure for a specified numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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