The learned Single Judge upheld the appellants companytention, taking the view that since the companytainers were obtained from the Railways free of charge, it companyld number be said that any companyt was incurred by the appellants in that behalf in the process of the manufacture of the batteries and that, accordingly, the rebate of Rs.
The Central Government held that under Section 4 of the Act, abatement sic rebate or deduction companyld number be allowed in respect of the value of the old companytainers.
The companytract was subsequently amended thereunder, the Railways agreed to supply to the appellants the lead acid that was required for the batteries and a further rebate of Rs.
The appellants entered into companytracts with the South Eastern Railways for supply of electric storage batteries.
The order of the Central Government was challenged by the appellants in a writ petition filed in the High Court at Calcutta.
Any income earned in the shape of interest on deposits or on the rental would number be the price for the manufacture of gases and, therefore, these amounts companyld number be included in the assessable value of the gases.
For taking delivery of the gases, some companysumers brought their own cylinders while others used cylinders supplied by the respondents.
Since the companytainers and lead acid were to be supplied by the Railways, rebate was given.
On these deposits, a numberional interest at 18 per annum was calculated.
They supplied these gases in cylinders at the factory gate.
50 from the price of the finished batteries which was fixed at Rs.
50 companyld number be a part of the manufacturing companyt.
Upon companysidering the representation of the appellants in reply, the order of the Appellate Collector was set aside.
That was a case in which the respondents manufactured dissolved acetylene gas and companypressed oxygen gas.
It was agreed that, on this account, there would be a rebate of Rs.
The Division Bench held that the appellants were to manufacture batteries for the Railways.
30 per piece was agreed upon.
The price of each battery, including the companyt of the companytainer and lead acid, was fixed.
In appeal, the Division Bench numbered the terms of the companytract, which we have adverted to above.
The batteries were to be manufactured with old companytainers which were to be supplied by the Railways.
309.50 a piece.
The appellants manufactured wagons.
It was ancillary to it, but number incidental.
