AIR 1979 KERALA 99 ::1979 TAX. L. R. 1707 ::(1978) Ker LT 194 ::1979 Ker L T 194 ::(1979) 43 STC 78 ::43 STC 78 ::1979 U P T C 728 ::1977 UPTC 728

Kerala High Court

Hon'ble Judge(s): V. P. Gopalan Nambiar , C.J. AND K. Bhaskaran, T. Chandrasekhara Menon , JJ

Kerala General Sales Tax Act (15 of 1963) , S.5A(c)— Inter-State sale - Despatch of goods in container - Question whether there is sale of container also - Determination - Tests to decide. The making out of a separate bill for the container in which the goods are despatched or its separate itemizing in the bill made out, for the goods, or the physical or commercial identity of the container, or its value in proportion to the goods, by themselves would not be decisive of the question as to whether there is also a sale of the container or there is an implied agreement for sale thereof between the seller and the purchaser. They are only aids to understand the nature of the bargain. Consequently, any of these factors by itself would not be decisive of the question whether there is a sale of the container also along with the goods when there is an inter-State sale of the goods and the goods are despatched in the container. (1966) 17 STC 624 (SC) Foll. Case law discussed.(Para 23) A bill may very often be a unilateral document; and where it is bilateral, it may well be that the parties did not direct their mind to this aspect and were not ad idem on it. For example, if somebody indents fifty bags of rice from the local market, which are supplied in fifty gunny bags, the test to decide the question under consideration would be : what ....