J. S. VERMA, C. J. - (1.) THIS is a revision by the assessee against the order dated 21st July, 1975, passed by the Board of Revenue dismissing the assessee's revision. The only point for decision is, whether it has been rightly held by the Board of Revenue that the assessee is not entitled to pay sales tax at the concessional rate of 3 per cent instead of the normal rate of 7 per cent on the turnover of Rs. 2,60,669 for the period 27th March, 1971 to 21st August, 1971, relating to the tines, i. e. , containers, in which the assessee sold vegetable ghee or oil packed therein. The Board of Revenue has held that the transaction is not of sale of empty tins separately from the vegetable ghee or oil as claimed by the assessee so as to enjoy the benefit of the concessional rate.
(2.) BY a Notification No. F. 5 (21)FD (CT)/71-3 dated 27th March, 1971, a concessional rate of 3 per cent is prescribed in respect of certain goods one of which is "empty tins and empty barrels". The assessee contends that the transaction of sale of tins in which the vegetable ghee or oil is sold by him using the tins as containers is a separate transaction of sale of empty tins which is other than the sale transaction relating to vegetable ghee or oil. In my opinion, this contention cannot be accepted. The nature of the commodity, i. e. , vegetable ghee or oil, is such that a container is necessary for sale of vegetable ghee or oil. It is, therefore, obvious that the tins or containers in which the vegetable ghee or oil is sold, being necessary for sale of the goods, the transaction of sale of containers cannot be treated to be an independent sale transaction. It is also obvious that these containers are not sold as "empty tins" since they contain vegetable ghee or oil at the time of sale transaction. This also indicates that the transaction cannot be treated as one of sale of empty tins. There is no infirmity in the view taken by the Board of Revenue. The revision is, therefore, dismissed. No order as to costs. Petition dismissed. .;