{"id":103141,"date":"1973-01-09T00:00:00","date_gmt":"1973-01-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/lt-governor-of-delhi-ors-vs-ms-ganesh-flour-mills-co-ltd-on-9-january-1973"},"modified":"2017-09-02T09:56:14","modified_gmt":"2017-09-02T04:26:14","slug":"lt-governor-of-delhi-ors-vs-ms-ganesh-flour-mills-co-ltd-on-9-january-1973","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/lt-governor-of-delhi-ors-vs-ms-ganesh-flour-mills-co-ltd-on-9-january-1973","title":{"rendered":"Lt. Governor Of Delhi & Ors vs M\/S. Ganesh Flour Mills Co. Ltd on 9 January, 1973"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Lt. Governor Of Delhi & Ors vs M\/S. Ganesh Flour Mills Co. Ltd on 9 January, 1973<\/div>\n
Equivalent citations: 1973 AIR 705, \t\t 1973 SCR (3) 211<\/div>\n
Author: H R Khanna<\/div>\n
Bench: Khanna, Hans Raj<\/div>\n
           PETITIONER:\nLT. GOVERNOR OF DELHI & ORS.\n\n\tVs.\n\nRESPONDENT:\nM\/S.  GANESH FLOUR MILLS CO.  LTD.\n\nDATE OF JUDGMENT09\/01\/1973\n\nBENCH:\nKHANNA, HANS RAJ\nBENCH:\nKHANNA, HANS RAJ\nHEGDE, K.S.\nREDDY, P. JAGANMOHAN\n\nCITATION:\n 1973 AIR  705\t\t  1973 SCR  (3) 211\n 1973 SCC  (1) 487\n\n\nACT:\nCentral Sales Tax Act 1956-S. 8(3)(c)-Respondent dealing  in\nvegetable products applied for amendment of the Registration\nCertificate  to\t include Tin plates or tin sheets  used\t for\npacking.  Whether respondent can invoke the benefit  of\t the\nsaid clause.\n\n\n\nHEADNOTE:\nThe  respondent\t company is a registered  dealer  under\t the\nCentral\t Sales Tax Act 1956 and deals mainly with  vegetable\nproducts.  It was granted the registration certificate under\nthe  Central  Sales Tax (Registration and  Turnover)  Rules,\n1957.\tIn  1958, the respondent, applied to the  Sales\t Tax\nOfficer for amendment of the Registration Certificate so  as\nto include Tin-plates or Tin-sheets under Sub-section (3) of\nSection\t 8  of the Act on the ground that those\t goods\twere\nused  by the respondent for packing its\t vegetable  products\nfor sale.\nThe application was rejected by the Sales Tax Officer on the\nground that the goods in question were \"Declared Goods\"\t and\ntherefore,  their purchase on the strength  of\tregistration\ncertificate could be allowed only if they were to be  resold\nin  the\t form in which they had been  purchased\t A  revision\npetition  against  the\tsaid  order  was  dismissed  by\t the\nCommissioner  of  Sales\t Tax who held  that,  the  goods  in\nquestion were not containers and that \"Tin Plates\", or\t\"Tin\nSheets\"\t did  not  constitute  packing\tmaterial.    Further\nrevision filed before the Chief Commissioner was  dismissed.\nThe respondent thereafter, filed an application for making a\nreference  to  the High Court, but it was  rejected  by\t the\nChief  Commissioner on the ground of limitation.   The\tres-\npondent,  thereafter, moved the High Court for direction  to\nthe  Chief Commissioner to refer the question of law to\t the\nHigh,  Court.  In addition, the respondent filed a  petition\nunder Art.226 and 227 of the Constitution for a direction to\nthe  appellants to decide the application for  amendment  of\nthe  Registration Certificate in accordance with  law.\t The\nHigh Court allowed the writ petition and held that the words\nin  See. 8(3) (c) of the Act were wide enough to  cover\t the\ngoods  in question.  On appeal to this Court, the  appellant\nraised\tthe  following\tquestion The  \"Tin  Sheets  and\t Tin\nPlates\" are not covered by clause (c) of Sub-section (3)  of\nSection\t 8  of the Act, as those  goods\t constitute  neither\n\"containers  nor  materials  intended  for  being  used\t for\npacking\t of goods for sale.\" Further as tin sheets  and\t tin\nplates\tcannot\the used by the respondent unless  they.\t are\nconverted  into. containers, the respondents  cannot  invoke\nthe benefit of S.8(3)(c), of the Act.\nDismissing the appeal,\nHELD:(i)  The  materials referred to in Clause (c)  of\tSec.\n8(3) according to its plain language, should be such as\t are\nintended for packing of goods for sale.\t Once the  intention\nof  using  the materials for packing of goods  for  sale  is\nproved.\t the requirements of the Clause would be  satisfied.\nThe fact that tin sheet and tip plates have to be  subjected\nby  the\t respondent to the Process of cutting  and  moulding\ninto tin containers would not take them out of the  category\nof  materials  intended for being used for  the\t packing  of\ngoods 'for sale.  The cutting and moulding is essential\t for\nputting the tin sheets and tin plates into\n212\nshape  with  a\tview to adapt them  for\t actual\t user.\t The\nprocess of cutting and moulding does not alter the nature of\nthe  materials\tintended for use in packing  the  goods\t for\nsale.  It only facilitates the actual user for packing. [214\nFG]\n(ii) Packing  materials\t are necessary not  only  for  solid\narticles, but also for those in liquid and semi-liquid form.\nIn  a  society\tthat produces  foodstuffs  and\tmanufactured\narticles  in  one.  locality  and use  them  in\t another'  a\nwrapping   or\tcontainer  is  necessary   during   storage,\ntransport and sale. [215-B]\nEncyclopaedia  of  Britannica, Vol. 17 of 1968\tEdn.  p.  22\nreferred to.\nThe  functions of a package are (1) to contain a  convenient\nsized  unit  or amount of a product; (2) to  protect  it  in\ntransit;  (3) to aid its safe delivery to the  consumer\t and\n(4)  in\t some cases, to display the product or\tpromote\t its\nsale, or to act as a dispenser of it.  The packing  industry\nhas expanded to meet the demands for processed and preserved\nfoods rather than seasonal crops and new materials are being\nused for containers.  In the present case, as the tin-sheets\nand tin-plates purchased by the respondent were intended  to\nbe  used  for  packing of vegetable  products  sold  by\t the\nrespondent,  it is entitled to invoke the benefit of  Clause\n(c) of S. 8(3). [215C-D]\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL  APPELLATE  JURISDICTION : Civil Appeal  No.  1776  of
\n1969.\n<\/p>\n
Appeal\tby certificate from judgment and order date  May  3,
\n1968  of the High Court of Delhi at New Delhi in Civil\tWrit
\nNo. 135-D of 1960.\n<\/p>\n
S.  K.\tAiyar,\tS.  P. Nayar and  R.  N.  Sachthey  for\t the
\nappellants.\n<\/p>\n
Rameshwar Nath for the respondent.\n<\/p>\n
The, Judgment of the Court was delivered by
\nKHANNA,\t J. This appeal on certificate by the Lt.   Governor
\nDelhi  and  two others is directed against the\tjudgment  of
\nDelhi  High  Court whereby it accepted\tthe  petition  under
\narticle\t 226 and 227 of the Constitution of India  filed  by
\nthe respondent company and directed the appellants to decide
\nthe  respondent’s application for amendment of\tregistration
\ncertificate in the light of observations made by the court.
\nThe  respondent\t company is a registered  dealer  under\t the
\nCentral Sales Tax Act, 1956 (hereinafter referred to as\t the
\nAct)  and  deals mainly in vegetable  products\t(vanaspati).
\nThe  respondent was granted registration  certificate  under
\nthe  Central  Sales Tax (Registration and  Turnover)  Rules,
\n1957.\tOn December 11, 1958 the respondent applied  to\t the
\nSales\tTax  Officer  for  amendment  of  the\tregistration
\ncertificates  so  as to include therein tin  plates  or\t tin
\nsheets under sub-section (3) of section 8 of the Act on\t the
\nallegation that those goods were used by the respondent\t for
\npacking its vegetable products for sale.  The said appli-\n<\/p>\n
213<\/span><\/p>\n
cation\twas rejected by the Sales Tax Officer on the  ground
\nthat the goods in question were declared goods and, as such,
\ntheir  purchase on the strength of registration\t certificate
\ncould be allowed only if they were to be resold in the\tform
\nin  which they had been purchased.  Revision petition  filed
\nby the respondent against the order of the Sales Tax Officer
\nwas dismissed by the Commissioner of Sales Tax on the ground
\nthat  tin  plates or tin sheets were not  declared.goods  or
\ngoods  of special importance.  On the other hand,  according
\nto the Commissioner, those goods could fall in the  category
\nmentioned  in clause (c) of sub-section (3) of section 8  of
\nthe  Act provided they were either containers  or  materials
\nused  for  packing  of goods  for  sale.   The\tCommissioner
\nfurther held that the goods in question were not  containers
\nas  they  had to undergo manufacturing process\tbefore\tthey
\ncould  be used as containers.  The goods were also held\t not
\nto  fall in the second category of being materials used\t for
\npacking\t vegetable oil because, according to him,  the\tword
\n“packing”  was invariably used for holding  solid  contents.
\nHe,  therefore, held that “tin plates” or “tin\tsheets”\t did
\nnot constitute packing material.  Further revision filed  by
\nthe  respondent was dismissed by the Chief Commissioner\t who
\nagreed with the opinion of the Commissioner.  An application
\nwas  thereafter\t filed\tby  the\t respondent  for  making   a
\nreference  to the High Court of the question of law  arising
\nfrom the order of the Chief Commissioner.  This\t application
\ntoo was rejected by the Chief Commissioner on the ground  of
\nbeing  barred by time.\tThe respondent thereafter moved\t the
\nHigh  Court  for a direction to the  Chief  Commissioner  to
\nrefer  the question of law formulated by the  respondent  to
\nthe High Court.\t In addition to that, the respondent filed a
\npetition  under articles 226 and 227 of the Constitution  of
\nIndia  for  a  direction to the\t appellants  to\t decide\t the
\nrespondent’s  application for amendment of the\tregistration
\ncertificate in accordance with law.\n<\/p>\n
The writ petition was resisted by the appellants.  The\tHigh
\nCourt accepted the writ petition and held that the words  of
\nclause (c) of sub-section (3) of section, 8 of the Act\twere
\nwide  enough to cover the goods in question.   According  to
\nthe High Court, it was not necessary that those goods should
\nbe  capable  of\t being\tused directly  for  the\t purpose  of
\npacking.  It was quite enough if the intention of the dealer
\nwas  to\t acquire them in order that they might be  used\t for
\npacking\t of.  goods  for sale even if  in  that\t process  of
\nadapting them for such use, they bad to undergo some  change
\nin  shape  or  form.   It  was\tfurther\t observed  that\t the
\nrespondent’s  object was to. convert the tin sheets and\t tin
\nPlates into tin containers with a view that the same, might
\nbe  filled  with the vegetable oil products to\tbe  sold  to
\ndifferent parties.\n<\/p>\n
Before\tproceeding further, we may set out  sub-section\t (1)
\nand clause (c) of sub-section (3) of section 8 of the Act
\n214<\/span>
\n\t      “(1) Every dealer, who in the course of inter-
\n\t      State trade or commerce-\n<\/p>\n
\t      (a)   sells to the Government any goods; or\n<\/p>\n
\t      (b)   sells to a registered dealer other\tthan
\n\t      the Government goods of a description referred
\n\t      to in sub-section (3);\n<\/p>\n
\t      shall  be\t liable to pay tax  under-this\tAct,
\n\t      which shall be three per cent of his turnover.<\/p>\n
\t      (3)   The\t goods referred to in clause (b)  of
\n\t      sub-section
\n\t      (1)<\/span>\n<\/p>\n
\t      (b)*\t*    *\t   *\n<\/p>\n
\t      (c)   are\t  containers  or   other   materials
\n\t      specified\t in the certificate of\tregistration
\n\t      of the registered dealer purchasing the goods,
\n\t      being  containers\t or materials  intended\t for
\n\t      being used for the packing of goods for sale;
\nMr.  Aiyar on behalf of the appellants has argued  that\t tin
\nsheets and tin plates are not covered by clause (c) of\tsub-
\nsection\t (3)  of section 8 of the Act  reproduced  above  as
\nthose,\tgoods constitute neither. containers nor  “materials
\nintended for being used for packing of goods for sale”.\t Mr.
\nRamesliwar Nath on behalf of the respondent has not disputed
\nthat tin sheets and tin plates do not constitute containers,
\nbut,  according\t to  him,  they\t fall  in  the\tcategory  of
\nmaterials  intended for being used for packing of goods\t for
\nsale.  There is, in our opinion, considerable force in\tthis
\nsub-mission  of Mr, Rameshwar Nath.  The materials  referred
\nto  in clause (c) according to its plain language should  be
\nsuch as are intended for being used for the packing of goods
\nfor  sale.   Once the intention of using the  materials\t for
\npacking\t of goods for sale IS proved, the  requirements.  of
\nthe  clause  would be satisfied.  The High Court  has  found
\nthat the respondent purchased tin sheets and tin plates from
\ndealers in Bihar and elsewhere with a view to convert  those
\nsheets\tand plates into tin containers in order to fill\t the
\nsame   with  vegetable\toil  products  for  being  sold\t  to
\ndifferent, parties.  This finding of the High Court has\t not
\nbeen  questioned before us.  It has; however, been urged  on
\nbehalf\tof the appellants that as tin sheets and tin  plates
\ncannot\tbe used by the respondent unless they are  converted
\ninto containers, the respondent cannot invoke the benefit of
\nclause\t(c) of sub-section (3) of section 8 of the Act.\t  We
\nfind it difficult to accept this contention.  The fact\tthat
\ntin  sheets  and  tin plates have to  be  subjected  by\t the
\nrespondent  to the process of cutting and moulding into\t tin
\ncontainers  would  not\ttake them out  of  the\tcategory  of
\nmaterials intended for being
\n215<\/span>
\nused  for  the packing of goods for sale.. The\tcutting\t and
\nmoulding  is  essential for putting the tin sheets  and\t tin
\nplates into shape with a view to adapt them for actual user.
\nThe  process  of  cutting and moulding does  not  alter\t the
\nnature of the “materials intended for being used for packing
\nof goods for sale”; it only facilitates the actual user\t for
\npacking.\n<\/p>\n
We are also of the view that packing materials are necessary
\nnot only for solid articles but also for those in liquid and
\nsemiliquid  form.  According to observations on page  22  of
\nEncylopaedia Britannica, Vol.17, 1968 Edition, in a  society
\nthat produces foods-stuffs and manufactured articles in one
\nlocality  and uses them in another, a wrapping or  container
\nis  necessary  during  storage, transport,  and\t sale.\t The
\nfunctions  of a package are : (1) to contain, a\t convenient-
\nsized  unit  or amount of a product; (2) to  protect  it  in
\ntransit;  (3) to aid its safe delivery to the consumer;\t and
\n(4)  in\t some cases to display the product and\tpromote\t its
\nsale or to act as a dispenser of it.  Originally  instituted
\nto  produce  simple containers, the,  packing  industry\t has
\nexpanded  to  meet the demands for processed  and  preserved
\nfoods,\trather\tthan  seasonal\tcrops,\tand  to\t  distribute
\nincreased varieties of manufactured items.  Packing reflects
\ndevelopments in other industries, especially  petrochemicals
\nand   plastic’s,  whereby  new\tmaterials  and\tmethods\t  of
\nconstruction  have  been provided for  containers.   It\t has
\nfurther\t been  observed that cans, both tin  and  aluminium,
\nare,  now used for ready-cooked products, brewery  products,
\nsoft  drinks,  and  many  oils\tand  semisolids.   Where   a
\nreclosable  pack is needed lever-lid or slip-lid  cans\tare,
\nused instead of sealed cans.\n<\/p>\n
As the tin sheets and tin plates purchased by the respondent
\nwere  intended to be used for packing of vegetable  products
\nsold by the respondent, the respondent, in our opinion,\t was
\nentitled  to  invoke the benefit of  clause  (c)  reproduced
\nabove.\t In  the result, the appeal fails and  is  dismissed
\nwith costs.\n<\/p>\n
S.C.\t\t\t\t\t Appeal dismissed.\n216<\/span>\n\n\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Lt. Governor Of Delhi & Ors vs M\/S. Ganesh Flour Mills Co. Ltd on 9 January, 1973 Equivalent citations: 1973 AIR 705, 1973 SCR (3) 211 Author: H R Khanna Bench: Khanna, Hans Raj PETITIONER: LT. GOVERNOR OF DELHI & ORS. Vs. RESPONDENT: M\/S. GANESH FLOUR MILLS CO. LTD. DATE OF […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-103141","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nLt. Governor Of Delhi & Ors vs M\/S. Ganesh Flour Mills Co. 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