The central legal point established in the judgment is that the packing material used for liquor, in this case, cardboard cartons, is considered part of the goods sold and thus subject to tax at the rate applicable to liquor.

The judgment of the Court was delivered by

K. SREEDHARAN, J. - These tax revision cases relate to the assessment for the years 1975-76, 1976-77, 1980-81, 1981-82 and 1982-83 respectively. Petitioner is a manufacturer of Indian-made foreign liquor. The liquor manufactured is sold in bottles. Some varieties were packed in individual mono cartons. They use paper cartons for packing several bottles for transport and distribution. The practice of the petitioner was to sell the liquor and the paper cartons separately collecting sales tax at the rates applicable to both separately. The price of liquor charged includes the value of glass bottles and mono cartons in which it is packed and sales tax at the rate applicable to liquor is charged on the turnover of the liquor which includes the said packing. However, for the supply of big paper cartons for packing number of bottles, the petitioner collected price and sales tax at the rate applicable to cartons separately. The assessing authority applied section 5(5) of the Kerala General Sales Tax Act and assessed turnover of big paper cartons sold for bulk packing also at the rate applicable to liquor. The order of assessment so made was challenged in appeal without success. The matter was then taken up before the Tribunal. Tribunal dismissed the appeal. Hence these tax revision cases.

2. Identical issue came up before a Bench of this Court in Seven Seas Distillery (P) Ltd. v. State of Kerala [1991] 82 STC 71. The Bench took the view that the article sold was bottled liquor packed in cardboard cartons. The cardboard cartons were part of the goods sold. In that view they are exigible to tax at the rate applicable to liquor. This decision binds us. No argument has been advanced questioning the correctness of the decision rendered by this Court in the above case. We do not find any ground to doubt the correctness of the decision either.

In the above circumstances, we find no merit in these tax revision cases. They are dismissed summarily at the admission stage.

Petitions dismissed.