GUNTUR TOBACCOS LTD Vs. GOVERNMENT OF ANDHRA NOW ANDHRA PRADESH

JUDGEMENT

(1.) These Tax Revision Cases have been referred for the decision of the Full Bench by Mohamed Ahmed Ansari, J. (as he then was), and Jaganmohan Reddy, J.

(2.) The question for decision in these cases is whether the price of the materials used for packing re-dried tobacco is liable to be included in the taxable turnover of the assessees.

(3.) The petitioners, who are hereinafter refer red to as "the assessees", are a private limited company registered under the provisions of the Indian Companies Act, having their place of business in Guntur town. They have a plant for redrying raw tobacco, which is a process designed to create suitable conditions for the proper manuring of the leaf,