1988 (8) TMI 393

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..... of 1985, between the same parties. 2.. By these references under section 44(1) of the M.P. General Sales Tax Act, 1958 (hereinafter referred to as "the Act"), the Board of Revenue has referred the following question of law to this Court for its opinion: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that irrespective of the fact that the packin .....

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..... g material from registered dealers after payment of full tax and thereafter sold the goods duly packed in the packing material so purchased. The assessee claimed deduction from its turnover under section 2(r)(ii) of the Act. The assessing authority rejected that claim. On appeal, the order passed by the assessing authority was maintained. On further appeal, the Board of Revenue held that the packi .....

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..... fficer, Katni [1987] 67 STC 38 that the sale of goods duly packed would also amount to sale of the packing material and that the price or cost or value of such packing material was deductible if it was tax-paid, in view of the explanation to section 2(o) of the Act and the provisions of section 2(r) of the Act. No decision to the contrary was brought to our notice and we, therefore, see no cogent .....

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