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The Deputy Commissioner (C.T.) Vs. Vijaya Trading Company - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtChennai High Court
Decided On
Case Number Tax Case No. 436 of 1979 (Revision No. 158 of 1979)
Judge
Reported in[1980]46STC400(Mad)
AppellantThe Deputy Commissioner (C.T.)
RespondentVijaya Trading Company
Advocates: The Additional Government Pleader
DispositionPetition dismissed
Excerpt:
- ismail, j.1. the only point involved in this case is whether the conclusion of the tribunal with reference to section 7-a(b) of the tamil nadu general sales tax act, 1959, is correct or not. the dealer purchases empty tins from others and uses the same as container for the oil in which he deals. it is not in dispute that while selling the tinned oil, he also sells the tins and the price which he charges includes the price of the tin also. in such a context, section 7-a(b) of the act is not attracted because the section uses the expression 'disposes of such goods in any manner other than by way of sale in the state'. in this case, the tins are sold in the state as part of the tinned oil. hence the tax case is dismissed.
Judgment:

Ismail, J.

1. The only point involved in this case is whether the conclusion of the Tribunal with reference to Section 7-A(b) of the Tamil Nadu General Sales Tax Act, 1959, is correct or not. The dealer purchases empty tins from others and uses the same as container for the oil in which he deals. It is not in dispute that while selling the tinned oil, he also sells the tins and the price which he charges includes the price of the tin also. In such a context, Section 7-A(b) of the Act is not attracted because the section uses the expression 'disposes of such goods in any manner other than by way of sale in the State'. In this case, the tins are sold in the State as part of the tinned oil. Hence the tax case is dismissed.


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