The judgment of the Court was delivered by

SMT. SUJATA V. MANOHAR, J. - The applicants are registered dealers under the Bombay Sales Tax Act, 1959, as well as under the Central Sales Tax Act, 1956. The applicants carry on the business of manufacture and sale of biscuits both within the State of Maharashtra as also outside. The applicants charge a lump sum price for the sale of biscuits outside the City of Bombay and suburbs, which includes the cost of tins in which the biscuits are supplied. In the City of Bombay and its suburbs, however, the applicants sell biscuits in returnable containers. The applicants take a refundable deposit in respect of the tins in which the biscuits are supplied. On the return of the tins the deposit is refunded to the purchaser. These tins are shown in the books of account of the applicants as part of their stock along with their stock of tins actually lying with the applicants. The deposits are credited to "Deposit Account Returnable Tins" account and a corresponding debit is made to the customer's account. A reversal entry is passed in both the accounts when the tins are returned and the deposits are refunded. At the end of the accounting per