9911796707
TMI Blog1978 (3) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act of 1947, referring two questions for opinion of the court, namely: "(1) Whether, in the facts and circumstances of the case, cable drums can be treated as packing materials for aluminium cables and the Member, Sales Tax Tribunal, was justified to allow the benefit of concessional rate of tax in respect of sale of goods to M/s. Aluminium Industries Limited? (2) Whether, in the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... less by virtue of the entry in the certificate of registration, the purchasing registered dealers were entitled to buy the same at concessional rate of 3 per cent. While the assessee maintained that the purchasing dealers were entitled to the concessional rate, the Sales Tax Officer was of the view that the purchasing dealers were not entitled to the benefit and, therefore, the assessee became exi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acked in bundles by tying them in iron wire. So the packing material is iron wire. Stationery articles when despatched are packed in thin wooden boxes fixed with iron nails. So the packing materials are thin wooden boxes and iron nails. Iron rods required for house-building are tied in bundles in iron wires. The iron wires are, therefore, packing material. When a readymade garments shop sells a sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packing material. We are inclined to agree with the learned standing counsel that his stand is absolutely fair and there can be no doubt that cable drums in this case were packing material. Our conclusion is supported by the fact that in respect of another similar dealer, the department itself has chosen to make an entry against column 2-A of the certificate of registration that the dealer is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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