1976 (2) TMI 87

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..... unagar refusing exemption on Rs. 23,358.55 towards packing charges separately collected for the asst. yr. 1969-70 under the CST Act, 1956. 2. The appellants reported a total and taxable turnover of Rs. 23,15,974.49 assessable under CSales Act for the year 1969-70. The Assessing Officer checked their accounts and determined the total and taxable turnovers at Rs. 25,51,999.72 and Rs. 23,35,708.76 .....

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..... ring which period, the relevant notification exempting packing charges from tax liability under the CST Act was in force. We agree with the learned Authorised Representative that the Government Order exempting packing charges was in force at the time of determining the impugned assessment. The appellants further relied upon 32 STC 377 for getting the benefit under G.O. 3874, Revenue, dt. 26th Sept .....

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