Law: Sales Tax Act, 1990

Section: 3

Sales Tax Act (VII of 1990)---S. 3---Plastic pouches containing oil/ghee---Scope of tax---Oil/ghee in plastic pouches is obtained as a result of continuous process of manufacturing---Such pouches are neither distinctly or separately manufactured nor capable of being sealed, weighed or stored separately--Such pouches once having been filled with oil/ghee become part of product and lose their independent identity on the use of product---Such pouches, after use of oil/ghee marketed in them, are simply a refuse and there is no chance of their repetitive use---Such pouches, thus, were liable to be classified under the Head covering the goods they contained. C. A. No.347 of 2001 fol. ORDER Learned counsel for the appellant contends and we will agree that the issue in hand already stands resolved by this Court in favour of tax payer. 2. In Customs Appeal No.347 of 2001 decided on 21-1-2002 this Court while considering the impugned order recorded by the Tribunal on a number of identical petitions concluded that the pouches containing oil/ ghee after use of the ghee marketed in them were simply a refuse and that there was no chance of their repetitive use. It was accordingly concluded that once having been filled with oil/ghee the pouches became part of the product and lost their independent distinction on the use…

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