RAMANUJAM, J.

In this tax revision case filed by the assessee the ambit and scope of section 7-A(1)(a) and (b) of the Tamil Nadu General Sales Tax Act comes up for consideration.

2. The assessee is pharmaceutical company manufacturing drugs and syrups. During the assessment year 1975-76 the assessing authority found that the assessee had purchased empty bottles and dealwood cases to the extent of Rs. 30, 578.99 during the period from 15th July, 1975, to 31st March, 1976. This turnover was brought to charge under section 7-A of the Act along with the admitted taxable turnover. Aggrieved by the order of the assessing authority including the sum of Rs. 30, 578.99 being the purchase value of empty bottles and dealwood cases, the assessee filed an appeal before the Appellate Assistant Commissioner. That appeal having been dismissed, the assessee took the matter in appeal before the Tribunal. The Tribunal had sustained the levy of tax on the said sum of Rs. 30, 578.99 on the ground that the purchases of empty bottles will come under section 7-A(1)(a) of the Act and the purchase of dealwood boxes will fall under section 7-A(1)(b) of the Act. Therefore the assessment made on the