1976 (2) TMI 87 - AT - VAT and Sales Tax

Summary

The appeal was filed by Tvl. The Coronation Litho Works, Sivakasi against the order of the AAC (Commercial Taxes), Ramanathapuram at Virudhunagar refusing exemption on Rs. 23,358.55 towards packing charges separately collected for the asst. yr. 1969-70 under the CST Act, 1956. The appellate tribunal allowed the appeal, directing the assessing authority to delete the sum of Rs. 23,358.55 from the taxable turnover. The Government Order exempting packing charges was in force during the relevant assessment period.