BELLIE, J.

These two references to a Full Bench are by a Division Bench. The references occasioned because the Division Bench found it difficult to agree with the point of law decided by an earlier Division Bench in K. Natarajan and Sons v. State of Tamil Nadu 1977 (39) STC 443, 1977 (6) CTR 324 (Mad.). The point involved is whether when oil is sold in sealed tin containers the cost of tins can be deducted from the total turnover as package charges under rule 6(cc)(i) of the Tamil Nadu General Sales Tax Rules, 1959. In the two references the assessee V. V. Vanniaperumal and Co., is a dealer in gingelly oil and oil-cake and purchases oil, as seen from the records, in barrels and in various sizes of polythene cases and also in 16 kg. sealed this. We are now concerned with the oil purchased in tins. The company in turn sells the said 16 kg. tins to its customers but it charges in the bill separate price for the oil contents and separate price for the tin container.

2. The assessing authority taxed on the total turnover rejecting the assessee's plea that the price for the tin shall be taken as packing charges as it is provided under rule 6(cc)(i) of the Tamil Nadu General Sal