TMI Blog1997 (3) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... s edible oil. The assessee is also in the business of purchase and sale of empty tins. With respect to the assessment year 1972-73 for the period October 1, 1971 to September 13, 1972, the assessing authority (AA) made an assessment order dated June 10, 1974. Para 7.8 of that assessment order reads as under: The assessee-firm made purchases of tins from unregistered dealers and out of this A/C tins to the tune of Rs. 30,548 were sold under the express contract of sale with edible oil filled therein within the State of Rajasthan......... 3.. The AA assessed the tins sold along with the edible oil to tax at 7 per cent, i.e., at the same rate as applicable to sale of edible oil. The assessee sought the benefit of Notification No. F.5(21) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... force of the Rajasthan Taxation Tribunal Act, 1995 in terms of sections 7 and 15 of that Act. 5.. We have heard the learned counsel for the parties. 6.. The learned counsel for the assessee relied in the main on decisions of the Rajasthan High Court in Hemraj Udyog v. Commercial Taxes Officer [1987] 67 STC 229 and in Hemraj Udyog v. Commercial Taxes Officer [1989] 73 STC 243. 7.. The learned counsel for the department relied in the main on the decisions of the Rajasthan High Court in Ramnagar Cane Sugar Co. Ltd. v. Commercial Taxes Officer [1987] 64 STC 96 and in Malva Vanaspati Chemicals Co. Ltd. v. Commercial Taxes Officer [1987] 66 STC 267. 8.. Section 5, RST Act, pertains to the rate of tax and the provisos to section 5, RS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This ruling too is not applicable to the case in hand as it does not relate to an express contract by a dealer in tins for their sale. 11. Interestingly his Lordship the honourable Mr. J.S. Verma, C.J., in Hemraj Udyog v. Commercial Taxes Officer [1987] 67 STC 229 (Raj) came to address the same issue slightly different in view of the decision of the Supreme Court in Jamana Flour Oil Mill (P.) Ltd. v. State of Bihar [1987] 65 STC 462 holding that the real question for decision was whether there was an agreement to sell packing material along with the products contained therein and if the circumstances of the case indicated that even an implied agreement existed then the sale of the packing material was taxable at the rate prescribed f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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