9911796707
TMI Blog1988 (12) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of the petitioner was made vide assessment order (exhibit 1) for the period 1981-82. Subsequently a notice under section 12 of the Rajasthan Sales Tax Act was issued in connection with the petitioner's assessment relating to waterproof paper and PVC sheets. It was stated in the notice that at the time of assessment under section 10(3) of the Act, tax was assessed at the rate of 4 per cent. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been held by this Court that waterproof paper (bituminised paper) packing material is obtained by bonding together the layers of craft papers with bitumin. Such packing material is leviable at the rate of 4 per cent and not at the general rate of 8 per cent. With regard to PVC bags as well it has been held that it is covered by the entry "plastic packing material". This is taxable at the general ..... X X X X Extracts X X X X X X X X Extracts X X X X
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