TMI Blog1975 (6) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... o be inter-State sales covered by C forms issued by the sales tax department. Since the oil cannot be despatched to far-off places outside the State by rail or road without proper packing, tins are utilised for that purpose. The petitioner also incurs labour charges for packing. The value of the containers (tins) and packing charges are shown separately in the petitioner's accounts, bills and invoices. 3.. For the assessment year 1966-67 an amount of Rs. 1,75,839 was shown separately as the total value of the packing materials and labour charges by the petitioner. It was the petitioner's contention before the Sales Tax Officer, Special Circle, Quilon, on whose file the petitioner is an assessee, that the above amount separately shown as v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion contained in rule 9(f) of the said Rules, he has cited the decisions reported in State of Madras, In re[1956] 7 S.T.C. 355., Ramco Cement Distribution Co. (P.) Ltd. v. State of Kerala[1973] 31 S.T.C. 226; 1973 K.L.T. 118. and State of Tamil Nadu v. Cement Distributors P. Ltd.[1973] 31 S.T.C. 309 (S.C.); A.I.R. 1973 S.C. 668. Rule 9(f) referred to above reads as follows: "9. In determining the taxable turnover, the amounts specified in the following clauses shall, subject to the conditions specified therein, be deducted from the total turnover of the dealer............ (f) all amounts falling under the following two heads, when specified and charged for by the dealer separately, without including them in the price of goods sold; (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 8(2A) of the Central Act reads as follows: "Notwithstanding anything contained in sub-section (1A) of section 6 or in sub-section (1) or sub-section (2) of this section, if under the sales tax law of the appropriate State the sale or purchase, as the case may be, of any goods by a dealer is exempt from tax generally or is subject to tax generally at a rate which is lower than three per cent (whether called a tax or fee or by any other name), the tax payable under this Act on his turnover in so far as the turnover or any part thereof relates to the sale of such goods shall be nil or, as the case may be, shall be calculated at the lower rate. Explanation.-For the purposes of this sub-section a sale or purchase of goods shall not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification in the Gazette under section 10 of the General Sales Tax Act. The petitioner cannot contend that the containers (tins) by themselves as a class are exempt from sales tax or are not liable to be assessed to sales tax. At best, what he could attempt to establish is that the provision contained in rule 9(f) would enable him to claim deduction of their value when used as packing material if specified and charged for by him separately, without including it in the price of goods sold, if the liability to assessment is under the General Sales Tax Act; that is not, however, sufficient for the purpose of attracting section 8(2A) of the Central Act. The result is that we find no reason to hold that the Appellate Tribunal has either de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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