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TMI Blog2000 (1) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... MALAI (Administrative Member).-This tax appeal case is against the order of the Joint Commissioner-III (SMR) of Commercial Taxes, Chennai in Ref. No. F3/69353/94 dated August 2, 1995. The assessment relates to the year 1991-92. The issue relates to levy of tax at 8 per cent on the container value of Rs. 67,293 involved in sale of panjamirtham. 2.. The Appellate Assistant Commissioner granted reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co. [1990] 76 STC 203 [FB] and Shaw Wallace and Company Limited v. State of Tamil Nadu [1993] 90 STC 468. It was categorically held by the Joint Commissioner that the assessee sold panjamirtham in packed tin and therefore, there is no case to allow any exemption. Hence, the present appeal. 4.. Mr. S. Rajasekar, learned counsel for the appellant, contended that the assessment passed on September ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order was passed after considering the objections filed by the assessee within the time allowed. In any event, the assessee got relief at the hands of the Appellate Assistant Commissioner on the disputed turnover in question. Only the relief granted by the Appellate Assistant Commissioner was set aside in the suo motu revision order. Thus, we find no merit in the argument that the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8] 108 STC 598, the Supreme Court held that: "The subjectmatter of tax are the goods packed in the containers. In calculating the turnover of the goods, packing materials will have to be taken into account. The packing materials will be taxed at the same rate and at the same point as the goods contained in the packing material. This is because the goods are sold packed in containers and are charge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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