GEORGE Vs. SALES TAX OFFICER, 1ST CIRCLE, TRIVANDRUM

JUDGEMENT

(1.) These petitions were heard along with T. R. C. No. 22 of 1962. In the light of our decision in that T. R. C.- which applies with equal force to these cases - the only question that arises for consideration relates to the ambit of R.33(1) of the General Sales Tax Rules, 1950. R.33(1) reads as follows:

(2.) The petitioner is a dealer in kerosene. It is common ground that he sells the commodity in tins and that the commodity itself is exempt from sales tax. According to the Department the sale of the tins, however, will attract the tax, and we have held that that proposition is correct in T. R. C. No. 22 of 1962.

(3.) The petitioner had returned a turnover which included the sale price of both the kerosene and the tins. There was nothing in the returns to alert the department that the turnover given was a composite figure taking in the sale price of kerosene which was exempt from taxation and the sale price of tins which was not so exempt. As a result the exemption was allowed in respect of the whole turnover and no part of it was subjected to assessment.