R. JAYASIMHA BABU, J.

The assessee has challenged the order of the Tribunal, which has upheld the imposition of penalty. The assessee has also questioned his liability to purchase tax on the bottles in which I.V. fluids manufactured by the assessee are packed and sold.

This Court in the case of Appollo Saline Pharmaceuticals (P) Ltd., concerning the same assessee has held in the judgment dated September 14, 2001, that the sale of I.V. fluid in bottles is a composite sale and that the turnover relating to the bottles have to be, by virtue of the provisions contained in section 3(7) of the Tamil Nadu General Sales Tax Act, 1959, treated as the turnover relating to the I.V. fluids itself and in those circumstances, the bottles will have to be regarded as having been disposed of in a manner which would attract the levy of purchase tax, the bottles having been purchased from unregistered dealers and no tax having been paid on that purchase either by the seller or by the buyer. While so holding, this Court followed the law laid down by the Supreme Court in the case of Premier Breweries v. State of Kerala. The purchase tax therefore is payable by the petitioner.

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