Supreme Court of India
Commissioner of Taxes Assam, Shillong v. Prabhat Marketing Co. Ltd., Gauhati
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4 Supreme Court benches have cited this judgment.
From the headnote
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 and other exempted goods. Appeals to the Assistant Commissioner 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
Where later benches applied it
- 2007 M/s. Co-operative Company Ltd. v. Commissioner of Trade Tax, U.P.
- 1989 Raj Steel & Ors. Etc. Etc. v. State of A.P. & Anr. Etc. Etc.
- 1988 Commissioner of Sales Tax, U.P. v. Raj Bharat Das & Bros.
- 1987 Jamana Flour & Oil Mill (p) Ltd. v. State of Bihar
Of those, 4 mentioned
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