1997 (10) TMI 382

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..... Hyderabad passed in T.A. No. 928 of 1993 dated February 21, 1997. 2.. The short question that arises for consideration in this tax revision case is whether the cartons in which the bottles of liquor are packed for the purpose of transportation should be taxed at the rate applicable to the container or at the rates of the contents, viz., the liquor. The Sales Tax Appellate Tribunal has distingu .....

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..... to the correct conclusion; the cartons in which the liquor bottles are kept for the purpose of transportation cannot be equated with the packing material wherein the liquor is packed. Such secondary packing material can only be treated as container and will have to be taxed under entry 19 of the First Schedule to the Andhra Pradesh General Sales Tax Act, 1957. In this view of the matter, the tax r .....

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