1988 (7) TMI 386

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..... t) Act, 1984. Earlier there was a reference by the Board of Revenue, wherein the following question has been referred for the opinion of this Court: "Whether, on the facts and in the circumstances of the case, the tin containers sold by the assessee along with the hydrogenated vegetable oil/ ghee but charged separately in the bills can be treated as empty tins and are chargeable to sales tax at t .....

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..... s the rate applicable on the packing material and not at 7 per cent, the rate applicable to vegetable oil. The said case was also between the same parties, namely, the applicant-assessee and the Commercial Taxes Officer. The present case is fully covered by the said decision and in view of the said decision the revision is allowed and it is held that the Board of Revenue was not justified in holdi .....

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