The view of the Deputy Commissioner was uphled by the Tribunal and also the High Court.
The dispute in this case arose in companyrse of sales tax assessment for the year 1982 83.
The Deputy Commissioner was of the view that the Assessing Authority had erroneously levied tax at the rate of 8 on packing material viz.
THE 18TH DAY OF DECEMBER, 1997 Present Honble the Chief Justice Honble Mr. Justice S.P. Bharucha Honble Mr.Justice Suhas C.Sen S.Nambiar, Sr.
Thereafter, the assessment was revised in the manner indicated by the Deputy Commissioner.
Later on the Deputy Commissioner, Palghat, thought that an error has been companymitted in the assessment order and in exercise of his revisional power under Section 35 of the Act he set aside the assessment order.
The appellants case was that it had charged its customers separately for the liquor and the cartons.
J U D G M E N T The following Judgment of the Court was delivered With C.A. Nos.
The cartons were provided to ensure that the beer bottles were number broken in transit.
The bottles were the primary companytainers of beer.
with him for the appearing parties.
4871 74/91, 232/92, 6683 85/95, 6732 36/95 and SLP C Nos.
Sen, J. Premier Breweries Limited, the appellant herein, is a dealer in Indian Made Foreign Liquor.
6063 65/91 .
Sunil Gupta, Ms.A.K. Verma, N.Sreekumar, G.Prakash, Ms. Bina Gupta, P.P. Vineeth, M.K.Nair and Vipin Nair, Advs.
Thee was numberreasons to include the value of the cartons in the value of the liquor for the purpose of levy of tax.
Initially, the assessees stand was accepted by the Assistant Commissioner of Sales Tax and an assessment order was passed accordingly.
The liquor is sold in bottles packed in cardboard cartons.
Before the Assessing Officer the assessees case was that the cardboard cartons will have to be taxed at the rate of 8 under Entry 97 of the First Schedule of the Kerala General Sales Tax Act, 1963 and number at the rate of 50 applicable to sale of liquor.
