ISMAIL, J.

This is an appeal under section 37 of the Tamil Nadu General Sales Tax Act, 1959, against the order of the Board of Revenue (Commercial Taxes), Madras, dated 22nd July, 1972, passed in exercise of its suo motu powers of revision under 34 of the Act.

Most of the facts are not in controversy. The appellants herein purchased Kerosene from M/s. Indian Oil Corporation, Ernakulam, and sold the Kerosene in Tamil Nadu. The kerosene purchased by the appellants was packed in sealed tins and the invoices prepared by the vendors showed the prices of the kerosene and the prices of the tins separately. Similarly, when the appellants sold the said kerosene in Tamil Nadu in the same sealed tins, the appellants also showed the prices of the kerosene separately and the prices of the tins separately. The prices of the tins so sold amounted to Rs. 69, 752.50 for the assessment year 1969-70. The appellants claimed before the assessing authority that this amount should not be included in the assessable turnover. According to appellants, there was no sale of the tins by the appellants to their customers and, in any events, the turnover referable to this case has to be excluded under