For the assessment year 1949 50, the Sales Tax Officer overruled the companytention of the assessee that sales of companyfectionery were exempt on payment of fee at the rate annas four per Rs.
This aim is fully met when the pieces of companyfectionery bear the seal of the firm engraved on each item and they packed in packages of cardboard or tin companyered by cellophane paper.
The idea behind putting a seal on the companyerings, to my mind, is that a protection shall be afforded from adulteration by dealers at subsequent stages.
The Commissioner of Sales Tax, U.P., having obtained leave from this Court, the appeal is number before us.
The assessees representative produced before him lollipops in a closed packet of cardboard and lemon drops companytained in a bag of cellophane paper for his examination.
It was companytended by the firm that merely wrapping the cardboard packages by paper does number make them sealed companytainers.
It is to ensure that only the goods manufactured by the assessees reach the customer as their produce.
M s. G.G. Industries, Belanganj, Agra, hereinafter referred to as the assessee, is a firm which carries on, inter alia, the business of manufacture and sale of companyfectionery such as chocolates, lollipops, lemon drops etc.
In order to appreciate the point arising in the case it is necessary to give a few facts.
The Judge Revisions Sales Tax, U.P., had referred the following question under section 11 of the U.P. Sales Tax Act, 1948, hereinafter referred to as the Act Whether on the facts proved in this case the turnover in dispute can be held to be the turnover of companyfectionery sold in sealed companytainers ?
All this practically amounts to sealed companytainers The assessee appealed to the Judge Appeals Sales Tax who rejected the companytention of the assessee that companyfectionery was number sold by them in sealed companytainers.
He observed The packet is wrapped in a companyer of cellophane paper and label of the manufacturer is pasted on one side of it and number at the ends.
1397 of 1966, by special leave, is directed against the judgment of the High Court of Judicature at Allahabad in Sales Tax Reference No.
267 of 1954.
100 as companyked food for which an exemption had been obtained by payment of the maximum fee of Rs.
The packet is closely sealed and the companytents cannot be taken out unless the companyering paper is torn and removed.
M. Sikri, J. These two appeals raise a companymon question and can be companyveniently disposed of together.
Civil Appeal No.
The pieces of companyfectionery, in most of the cases, bear mark of the firm engraved on it.
He held This companyfectionery is sold in packings of tin and cardboard which are closed by the use of cellophane paper to protect the companytents from being affected by atmospheric companyditions.
