Orissa Sales Tax Act- Tin containers classifiable under Entry 129 of List-C

Maharshi Steel Industries Vs Commissioner of Sales Tax (Orissa High Court) HC held that that the expression ‘tin containers’ is to be understood in the normal commercial and trade parlance and it would be erroneous for the Department to insist that only containers manufactured entirely out of tin should be considered to be tin containers. The essential character of the product being that of a metal container, as understood in trade and common parlance, metal containers with a coating of tin would satisfy the description of ‘tin containers’. There is, therefore, merit in the contention ...