9911796707
TMI Blog2007 (3) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... re directed against the order of Tribunal dated August 1, 2000 relating to the assessment years 1974-1975, 1975-1976 and 1976-1977. The applicant was carrying on the business of manufacture and sale of edible oil. It is claimed that the edible oil was sold in tin containers. Tin containers were purchased within the State of U.P. In the bill, value of the oil and value of the tin containers had be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the parties. The learned counsel for the applicant submitted that the issue involved in the present revision is squarely covered by the decision of this court in the case of the assessee itself: Commissioner of Trade Tax v. Prag Ice and Oil Mills, Aligarh reported in [2008] 15 VST 155 (All)[App]; [2006] 4 VLJ 7 and the decision of this court in the case of Commissioner of Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in [1987] 65 STC 462 (SC); [1987] UPTC 861, it has been held by the apex court that if there is separate contract implied or express for the containers/packing material they are liable to tax at the rate applicable to it. Similar view has been taken by this court in the case of Commissioner of Trade Tax v. Raghubar (India) Ltd., Rasalganj, Aligarh reported in [2005] UPTC 758 following the afor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessed in respect thereto. In view of the aforesaid the order passed by the Trade Tax Tribunal in respect of the above issue is affirmed." Since the tin containers were purchased within the State of U.P. and were liable to tax at the point of manufacture or import and the applicant being neither manufacturer nor importer, turnover of tin containers is not liable to tax. In the result, all t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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