Judgment-

SEN, J.

( 1 ) THIS case along with a number of other cases was heard by S. P. Bharucha and Faizan Uddin, JJ. who passed the following order :-

during the course of the arguments, the judgment of a Bench of two learned Judges in State of Maharashtra, Bombay v. Britannia Biscuits Company Ltd. , 1995 Supp (2) SCC 72, has been cited. Our attention has also been drawn to the judgment of a Bench of three learned Judges in Punjab Distilling Industries Limited v. Commr. of Income-tax, Simla, 1959 Supp (1) SCR 683: (AIR 1959 SC 346 ). Having regard to these judgments, we think that these appeals require the consideration of a larger Bench. The larger Bench may also take note of the judgment dated 11/09/1996 in C. A. Nos. 11864-67 of 1996 (reported in 1996 AIR SCW 4126), Commr. of Income-tax, Madurai v. T. V. Sundaram Iyengar and Sons Ltd. "

( 2 ) THE United Breweries (hereinafter referred to as ub) supplies at Hyderabad two brands of beer - (1) U. B. Export Lager, and (2) Sun Lager. The dispute between UB and Andhra Pradesh Sales Tax Authority was as regards the crates and bottles in which the beer was supplied. The case of UB was that when beer was sold bottles and crates were not s