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TMI Blog1991 (4) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... lets under entry 12 of Schedule II, Part A to the Act. The Assistant Commissioner of Sales Tax, Rajkot, in exercise of his revisional powers, revised the order passed by the Sales Tax Officer and held that the sales attracted tax under entry 13 of Schedule III to the Act. In taking this view, the Assistant Commissioner relied upon earlier determination by the Deputy Commissioner made upon an application made under section 62 of the Act by M/s. Kishor Timber itself. The assessee thereupon filed a revision application to the Tribunal. The Tribunal after considering how wooden pallets sold by the assessee are manufactured and the use to which they are being put, came to the conclusion that though they are not packing materials by themsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... --------------------------------------------------------------------- 12. The following articles, that is to Three paise Three paise say,in the rupee. in the rupee. (i) gunny bags and hessians (ii) jute twine (iii) brown paper and other papers adapted for use in packing goods. (iv) cardboard boxes and cartons (v) empty tins and empty barrels (vi) wooden boxes (Khokas) and tin boxes (vii) empty bottles and corks (viii) polythene packing materials (ix) paper labels and such other packing materials as the State Government may, by a notification in the Official Gazette, specify for the purpose of this entry. -------------------------------------------------------------------------------------------------------------------- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of planks arranged thus similar planks as at bottom are placed on the top and are fitted with the nails. The article thus prepared is a kind of platform which is known as wooden...." So far as its use is concerned, it is further stated by the Tribunal that wooden pallet is used as a platform on which number of cement bags are kept in a particular manner and then the whole thing is fitted with iron straps or hoops so as to make a bundle of it. This bundle in turn is wrapped in a big polythene sheet and the entire thing, namely, platform along with the cement bags wrapped in polythene sheet is lifted and put on board of a ship for its transhipment abroad. It is in this context that we will have to decide whether wooden pallet can be said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which it is put to by the buyer of such an article. If it can be shown that a class of buyers normally uses such an article as a packing material, then there is no reason why such an article should not be regarded as packing material. If we apply this test to the facts of this case, it can be said, without any doubt, that the wooden pallets manufactured and sold by the assessee are wooden frames as contemplated by entry 12 of Schedule II, Part A. Wooden frames are being used by the buyers for packing number of cement bags so as to make a compact bundle of them for the purpose of their transportation and sale. According to Oxford English Dictionary, Volume VII, the word "packing" means putting together compactly as for transport, preservatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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