- (1.) Both the above revisions relate to the same asses-see/opposite-party and arise from a common assessment order, appellate order and the order of the Tribunal. They are based on identical facts and the same questions of law are proposed to be raised in both of them and, as such, with the consent of the parties, they have been heard together and are being decided by a common judgment and order. The opposite party Godrej & Wires Manufacturing Co. Ltd., Kanpur, is a dealer carrying on business of steel furnitures, refrigerators, etc.
(2.) In these revisions, I am only concerned with the business of sale of refrigerators by the aforesaid opposite-parry/dealer.
(3.) The opposite-party/dealer gets refrigerators from Mumbai for sale in U.P. The refrigerators from Mumbai come in a packing which is in two parts; primary and secondary. The primary packing is generally of paper with a outer cover of card-board. This in trade practice is called primary packing. The refrigerators after primary packing are further packed in temporary wooden cases which is called secondary packing. This secondary packing is necessary for protecting refrigerators from any kind of damage during transportation from Mumbai to Kanpur. On reaching Kanpur, secondary packing is removed and the refrigerators are ordinarily sold in primary packing only unless the customer insists for the secondary packing as well, which occurs normally in cases where the refrigerators sold are to be carried out of station. The primary packing is of no use and value and, as such, no extra cost for it is either added in the price of the refrigerator or is otherwise charged.;