Supreme Court · 1966 INSC 232 · Decided 27 October 1966
Commissioner of Taxes Assam, Shillong v. Prabhat Marketing CO. LTD., Gauhati
- Court
- Supreme Court of India
- Citation
- 1966 INSC 232 · [1967] 1 S.C.R. 961
- Case number
- CIVIL APPEAL No. 199/1966
- Decided
- 27 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
D JI Assam Sales Tax Act (Act 17 of 1941)-Packing materials of exempt· ed goods when liable to sales tax. The respondent was a registered dealer under the Assam Salea Tax Act, 1947. The Sales-tax Officer assessed the respondent to Sales-tax in respect of the containers of hydrogenated oil of Taxes failed as also second ap­ peals to the Assam Board of Revenue. In reference the High Court held that the value of the containers was not assessable to sales tax "unless separate _Price has been charged for the containers." This finding was based on the view that there
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